2004 (9) TMI 648

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.... 11 AC of the Central Excise Act, 1944 and under Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules, 1944 imposed by the lower authority but reduced the same from ₹ 1,42,188 to ₹ 40,000. 2. Appearing on behalf of the appellants Ld. Consultant Shri M. Saravanan has submitted a written submission and has cited the judgment of the Hon'ble Supreme Court, which dismissed the dep....

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....ance of Show-Cause Notice. Ld. Consultant also relied on the judgment of the Karnataka High Court in the case of CCE, Mangalore v. Shree Krishna Pipe Industries, 2004 (165) ELT 508 (Kar) wherein also a similar view was taken and the reference application filed by the Revenue was rejected. He also relied on the decision of this Bench in the matter of EID Parry (India) Ltd. v. CCE, Jaipur, 2003 (157....