2009 (2) TMI 578

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....e Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants are engaged in the manufacture of submersible pumps as also parts thereof. Submersible pumps falling under Chapter 8413.13 of the First Schedule to the Central Excise Tariff Act were exempted from payment of duty till 28-2-2002. However, parts were chargeable to duty but the appellant was availing the benefit of SSI e....

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.... into consideration for arriving at the exempted clearance value of parts up to Rs. 1.50 crores. The lower authority has confirmed the demand of duty of Rs. 60,350.92/- and has imposed penalty of Rs. 10,000/- upon the appellant on the ground that by taking the chronological first clearance up to Rs. 1.50 crores the value of the duty paid pumps is also required to be taken into consideration, while....