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2010 (1) TMI 586 - AT - Central ExciseSSI Exemption – Brand name of other used by appellant - Appellate Authority further held that given that facts that MPL is not entitled to the benefit of the Notification exempting SSI - that turnover was computable on the basis of records seized in the course of search - deliberate suppression of fact without seeking central excise registration - proceeding never became time barred for suppression of fact unearthed by search – Held that: - Plastic moulded chairs a tools were covered under Ch. Sub Heading No. 9403.00 of CETA, 1985 (under Ch. Heading No. 9403 70.00 w.e.f. 1-3-2005), and were chargeable to Central Excise duty and the Appellant not being found to be eligible for SSI exemption as the goods manufactured and cleared by it was affixed with brand name of others, it was rightly made liable to duty u/s 11A of the Act as well as levy of penalty u/s 11AC of the Act. No reduction in penalty is permissible since intention to evade duty was proved in this case calling for such levy of penalty to be equal to the amount of duty evaded irrespective of part of duty paid before issuance of show cause notice - Appeal of the assessee is dismissed and Revenue appeal is allowed.
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