2022 (9) TMI 1398

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.... Appellant Shri R.P Parekh, Superintendent (AR) appeared for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for SSI exemption Notification No. 08/2003- CE dated 01.03.2003 as amended in respect of their finished goods pumps when the same does not possess ISI Certification of the said product. The case of the Department ....

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....iable for the exemption. Hence, the impugned order was rightly passed upholding the demand of Excise Duty, Interest and Penalty. 4. We have carefully considered the submission made by Learned AR and perused the records . We find that there is a clear admission of Shri Manubhai Nanjibhai Dhola, Partner of the Appellant who confirmed that the product manufactured by them i.e. Water Turbine Pumps ....