2011 (12) TMI 437

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.....N. Kaushik, Co. Rep., for the Appellant. Shri I. Baig, DR, for the Respondent. ORDER After hearing both the sides briefly on the matter we find that there is a very short involvement of revenue of Rs. 20,481/- involved in this matter and it is proper to dispose of both stay petition and the appeal together. So we waive requirement of pre-deposit and take up the appeal itself for disposal....

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....Revenue was of the view that exemption availed was improper and a show cause notice was issued demanding excise duty amounting to Rs. 20,481/- along with appropriate interest. Further, penalty under Rule 25(a) of Central Excise Rules, 2002 was also proposed. The matter was adjudicated confirming demand of Rs. 20,481/- and imposing a penalty of Rs. 2000/-. Aggrieved by the order, the appellants fil....