2008 (3) TMI 729

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...., Advocate For the Revenue : Raja Dass, JDR ORDER Dr. S. L. Peeran (Judicial Member) This appeal arises from the Order-in-Appeal No. 16/2005 (Denovo) dated 31.10.2005, passed by the Commissioner of Central Excise, Bangalore. The matter was remanded by the CESTAT by Final Order No. 62 & 63/2004 dated 14.01.2004 to the Commissioner to examine the plea of the assessee for grant of benefit....

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.... the Original authority to re-work out the total value of the clearances and to confirm the duty and penalty as the assessee is contesting the details given by the Commissioner in the impugned order. 3. On a careful consideration of the matter, we find that the Commissioner in the impugned order has accepted the appellants plea to grant benefit of SSI exemption in terms of Notification No. 175/....