2019 (5) TMI 584

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.... MR. RAJU, MEMBER (TECHNICAL) For Appellant: Sh. N.K. Oza (Advocate) For Respondent: Sh. A. Mishra (AR) ORDER Per: Ramesh Nai The brief facts of the case are that the appellant M/s Dhara Engineering Works, Riya Industries and N K Engineering are engaged in the manufacture of excisable goods. All these 3 units are availing the SSI exemption Notification No. 8/03-CE independently. On ....

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.... in the case of M/s dhara Engineering Works and Riya Industries, accordingly, the demand of duty on the exceeded clearance value was confirmed and penalty were imposed on various persons. 2. Sh. N.K. Oza Ld. Counsel appearing on behalf of the appellant submits that show cause notices were not issued to V K Industries and Harsh Enterprise, therefore, the entire case of the department does not su....

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....elecommunication Pvt. Ltd 2018 (362) ELT 896 (Tri. Mum.) • Alpana Corporation 2001 (02) LCX0205 3. Sh. A. Mishra Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also placed reliance on following decisions of this Tribunal: • Chamunda engineering Works 2017 (357) ELT 97 (guj.) • Aplha converti....

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....neering Works, Riya Industries and N K Engineering. In case of N K Engineering, even after inclusion of total sale value, it remains below Rs. 1 crore, therefore, no demand was raised. As regard M/s Dhara Engineering Works and Riya Industries, the value has been exceeded the exemption limit of Rs. 1 crore, therefore, the same is liable for duty. As regard, Ld. Counsel's Submission that M/s V K Ind....