2011 (8) TMI 841

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....-in-appeal No. PD/111 to 113/2003  dated 28.11.2003 passed by the Commissioner of Central Excise (Appeals), Mumbai III. 2. Brief facts of the case are that M/s. Maharashtra Control Panels Pvt. Ltd. (hereinafter referred to as respondents) are the manufacturers of Control Panels falling under Chapter sub-Heading 8537.00 of Central Excise Tariff Act, 1985. The respondents were claiming deducti....

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....f the Act and a penalty of Rs.30,000/- each on both the Directors under Rule 209A of the Central Excise Rules, 1944. The matter was taken up in appeal before the Commissioner (Appeals), who in turn set aside the order-in-original and allowed the appeals of the respondents. Aggrieved by the order, the Revenue is in appeals before this Tribunal. 3. The learned SDR appearing for the Revenue fairly a....