2018 (9) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellants Shri Javed Khan, Advocate for the Respondent ORDER Per: C L Mahar: The brief facts of the matter are that M/s. Steel Craft is engaged in manufacture of various types of steel furniture with the brand name 'Rastogi'. They were availing the SSI benefit under Notification No. 8/2003 dated 1.3.2003. The manufacturer-assessee were not paying any Central Excise duty claimi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the partners namely Shri Mahesh Rastogi and Smt. Kamla Rastogi were not confirmed by Commissioner (Appeals). 2. The department is before us against the above mentioned order of the Commissioner (Appeals) wherein the penalties under Rule 26 of Central Excise Rules, 2002 have not been imposed on the partners of M/s. Steel Craft, namely Shri Mahesh Rastogi and Smt. Kamla Rastogi. 3. We have he....