2010 (12) TMI 194

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....ve appeal arises out of the order of the Commissioner of Central Excise (Appeals) upholding duty demand of  Rs.96,985/- confirmed on Shri B.M.Saravanan, Proprietor of M/s.Lal Industries, invoking extended period of limitation, levying interest and also imposing penalty of an amount equal to duty on Saravanan  case of the department is that M/s.Lal Industries used the brand name of  ....

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....y to manufacture such large quantity of stabilizers. We find that evidence on record clearly establishes the clearance of branded stabilizers by the assessee.  The lower appellate authority has also dealt with the subsequent change in stand in the cross examination of Shri Augustine.  He has noted that statements of M/s.Lal Industries and Shri Augustine were voluntary and no protest was ....