2010 (12) TMI 185

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....e, the Asst. Commissioner of Central Excise confirmed a demand of Rs.13,047/- on oil separator, agitator, blower, accumulator, can dump and can trap holding that they were parts and components and therefore were excluded from the coverage of Exemption Notification No.1/93-CE dt. 28.2.93 (SSI benefit notification). The Commissioner (Appeals) set aside the demand and penalty imposed by the adjudicat....