2009 (7) TMI 1140

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....mt. Sudha Koka, SDR, for the Respondent. ORDER This appeal is directed against the Order-in-Appeal No. 139/2005 (H-I)C.E., dated 24-12-2005. 2. The relevant facts that arise for consideration are that the appellants ware engaged in the manufacture of excisable goods and they were availing benefit under the exemption Notification No. 9/2003 dated 1-3-2003, as amended. During the scrutiny o....

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....he same, as the appellant had discharged the duty liability along with interest thereon prior to the issuance of the Show Cause Notice. The appellant are before me against the penalty upheld by the learned Commissioner (Appeals). 3. Heard both sides and perused the records. 4. The learned Counsel submits that there was no intention to evade the payment of duty. It is a bona fide error of not....

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.... the appellant is a Small Scale Industry and had not considered the clearance value of exempted goods for the purpose of arriving at the aggregate value, of the clearances made from the factory. This could be a genuine bona fide error as, till the preceding year, the value of the exempted goods was sought to be excluded from the value of the clearances made by a small scale industry. In my view, t....