2018 (5) TMI 383

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.... Chopra, Advocate - for the respondent ORDER Per Ashok Jindal: The Revenue is in appeal against the impugned order wherein the benefit of exemption Notification No. 8/2003 CE dated 01.03.2003 was granted to the respondent by the Ld. Commissioner (A). 2. The facts of the case are that the respondent were engaged in the manufacture of electrical switchgears and were availing benefit of c....

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....tiated against the respondent and benefit of exemption Notification was denied. Consequently, duty was demanded for the period 01.04.2008 to 30.06.2008 along with interest and equivalent amount of penalty was also imposed. The said order was challenged by the respondent before the Ld. Commissioner (A) who hold that the respondent is entitled to avail the   benefit of exemption Notificati....