2006 (5) TMI 548

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....Cooling Systems Ltd. and Parag Industries are two separate manufacturers, entitled to seperate small scale exemption. The units had claimed exemption separately during the year, 1997-98. However, investigations showed that the units are one manufacturer and separate exemptions are not available. Based on that finding, demands have been made. 2. We have perused the record and heard both sides. T....

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....ount. 4. Clearly computation made by the Revenue is in violation of the terms of the small scale exemptions. Duty relief is due to the appellant on this count. Accordingly, duty demand of Rs. 2,21,672/- is reduced to Rs. 1,82,672/-. 5. Another submission of the learned Counsel is that penalties imposed on the appellants are not warranted in the facts of the case and in view of the judgment o....