1992 (12) TMI 165

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..... rought by the Revenue against the Order-in-Appeal No. M-826/BII-188/85, dated 30-8-1985 allowing the appeal of the respondents and setting aside the order of the Asstt. Collector. 2. The undisputed facts revealed during the hearing are the following : The respondents are manufacturing printing ink which item was exempted upto 18-6-1977. However, by Notification No. 176/77, certain modi .....

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..... as confirmed and a penalty of Rs. 100/- was imposed on the respondents. In appeal, before the Collector (Appeals) by the respondents, the same was allowed. The present appeal has been brought by the revenue against the aforesaid order. 3. After hearing both sides, I find the undisputed factual position, wherein it is clearly admitted by the revenue that the clearance of the goods as pre-excise s .....

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