2017 (1) TMI 429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Commr (A.R.), for Revenue Shri S.P. Sheth, Advocate, for assessee Per: M.V. Ravindran These two appeals filed by Revenue as well as assessee are directed against Order-in-Appeal No. SVS/01/AUR/2005 dated 31.01.2005. Revenue has also filed a miscellaneous application (Ors) in their appeal No. E/1491/05. 2. Since the appeals and miscellaneous application (ors) are interconnected, they are bei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 11AA Central Excise Act, 1944. He would submit that the penalty imposed be set aside. 6. On perusal of records, we find that the issue involved is of the demand of duty on the ground that assessee appellant has used Brand name on the products and claimed benefit of the SSI exemption; we find that the adjudicating authority had confirmed a demand of Rs. 4,12,991/-. On an appeal the first a....