2010 (9) TMI 456

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....p; Shri S.M. Vaidya, JDR, for the Appellant. [Order]. - Heard the learned DR. None appeared for the respondents in spite of notice. 2. In this case, Show Cause Notice was issued for recovery of duty of Rs. 36,814/- and for imposition of penalty. 3. The respondents are having two factories and in respect of one factory, they filed a declaration and availing the benefit of SSI ....

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....tification No. 1/93 dated28-2-1993which is applicable to a manufacturer for the goods manufactured from one or more factories or from a factory by one or more manufacturers. A combined reading of the notification reveals that as far as the manufacturer is concerned it is his option to pay duty or claim the benefit of SSI notification in respect of the goods. In the present case, as the appellant s....