2017 (10) TMI 958

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....hri Vivek Kohli, Advocate for the respondent ORDER Both the sides are in appeal. 2. The brief facts of the case are that the assessee were manufacturing un-branded chewing tobacco. The period of dispute is from October 2006 to July 2008. They were availing SSI exemption under notification no. 08/2003-CE dated 01.03.2003. The point of dispute is that whether during this period they were li....

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....on the ground that penalty is not required to be reduced and assessee is in appeal against imposition of penalty. 4. Heard both the sides. Considered the submission. 5. In this case the assessee got themselves registered and dispute is with regard to period prior to registration. The said fact came to known to the Revenue only during the investigation that for the prior period that they were....