2009 (3) TMI 1066

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....hnical) For the Respondent : Shri R.S. Srova, JDR JUDGEMENT Per: Mrs. Archana Wadhwa: After dispensing with the condition of pre-deposit of duty and penalty in both the cases, we proceed to decide the appeals itself with the consent of both sides. 2. The appellants are engaged in the manufacture of boilers which are dutiable as well as exempted. As per the appellants, they are maint....

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....s were being maintained separately or not. As against the clear findings given by the original adjudicating authority, we find that the Commissioner (Appeals) has not examined the above fact and has made a general observation that if separate accounts are not maintained, assessee is liable to pay 10% amount of the value of the price of the exempted product. For the above proposition, he has simply....