2005 (9) TMI 142

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....an, Member (T)]. - This appeal has been filed against OIA No. 237/2004-C.E., dated 31-12-2004 passed by the Commissioner of Central Excise (Appeals)-II, Hyderabad. 2. The appellants are manufacturers of edible refined oils falling under chapter sub-heading numbers 1502.00 and 1503.00 of Central Excise Tariff Act, 1985. In 2003-04 budget, duty at the rate of 8% was imposed on refined edible oils....

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....03-2004. Consequently the adjudicating authority demanded Rs. 2,25,468/- under Section 11A of the C.E. Act, 1944. He demanded interest under Section 11AB of the C.E. Act. Further he imposed a penalty of Rs. 20,000/- on the appellants. The appellants appealed to the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Original Authority. Hence, the appellants have come before ....

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....02-03 should not be taken into account for deciding the eligibility in the subsequent year. The learned SDR reiterated the OIO and the OIA. 4. We have gone through the records of the case carefully. The short point to be decided is whether the value of clearances during 2002-03 should be taken into account in deciding the SSI exemption under notification No. 8/2003, dated 1-3-2003 during the....