2011 (5) TMI 595

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..... Archana Wadhwa;   The appellants are engaged in the manufacture of Stainless Steel Belts and parts thereof watches of Wrist Watches and waste and scrap of Stainless Steel. It is seen that an offence case was booked against the appellant and a show cause notice issued to them on 09.03.2004 for alleged clandestine activities, proposing confirmation of demand of duty of Rs. 85,61,302/-. The....

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.... the value exceeded the SSI exemption limit. Accordingly, proceedings were initiated for confirmation of demand of duty of Rs. 3,20,463/- which stands confirmed by the lower authorities along with interest and imposition of penalty of Rs. 15,000/- under Rule 25 of Central Excise Rules, 2002. Hence the present appeal.   3. Learned advocate appearing for the appellants submits that the earli....