2009 (3) TMI 773

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....kanwala, Advocates, for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Commissioner vide his impugned order passed in remand proceedings, has confirmed the demand of duty of Rs. 1,55,87,477/- and has imposed penalty of identical amount under the provisions of Section 11AC. In addition, penalty of Rs. 5 lakhs also has been impose....

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....by the appellant to convert such pleating in permanent pleating. We find that the Commissioner in his present impugned order has not advanced any positive evidence to show any such other process undertaken by the assessee, so as to render the pleating as permanent. He has clearly stated that since the appellant has stopped manufacturing said product and has sold out machine in question, it is not ....