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2009 (8) TMI 1004

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..... re-deposit of duty amount of Rs. 3,61,218/- and equivalent penalty under Rule 25 of Central Excise Rules, 2002. 2. Heard both sides and perused the records. 3. The confirmation of demand has arisen on the ground that the applicant is not eligible for the benefit of Notification No. 8/2003-C.E., dated 1-3-2003 as he has two factories, one in Andhra Pradesh and another in Himachal Pradesh. The learn .....

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