2003 (6) TMI 353 - AT - Central Excise

Summary

The appeal was filed against an order confirming duty demand of Rs. 7,19,807/- with penalty of Rs. 40,000. The issue was the availability of benefit of Notification No. 9/99 during 1999-2000. The appellants, being an SSI Unit, were entitled to the benefit as their clearances did not exceed the prescribed limit. The impugned order was set aside, and the appeal was allowed with consequential relief.