PACL INDIA LIMITED Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) Appellants filed this appeal challenging the imposition of duty of Rs. 1,50,000.

(3.) Brief facts of the case are that appellants are engaged in the manufacture of Magnetic Mattresses and filed a declaration for availing the benefit of Small Scale Exemption Notification. On verification, it was found that appellants were manufacturing the goods with the Brand name belonging to some other manufacturer. The benefit of Small Scale Exemption was denied to the appellants and duty was demanded in respect of goods cleared by availing the benefit of exemption notification. The Adjudicating authority confirmed the demand and imposed penalty of Rs. 6,84,681. On appeal filed by the appellants the amount of penalty was reduced to Rs. 1,50,000 by the Commissioner (Appeals).