2014 (7) TMI 398

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..... GEMENT Common issue involved in these appeals and, therefore, both are taken up together for disposal. This issue relates to imposition of mandatory penalty 2. The facts of the case, in brief, are that the respondents are engaged in the manufacture of 'Compressed Industrial Oxygen' classifiable under Heading 2804.19 of the Central Excise Tariff Act, 1985 and availed benefit of SSI exemption, whi .....

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..... l and, therefore, the adjudication order has been merged with the earlier Order-in-Appeal. Now, two appeals have been filed by the Revenue against those two orders passed by Commissioner (Appeals) Ltd. 3. Heard both sides and perused the records. 4. After hearing both sides and on perusal of records, I find that there is a decision of the Tribunal in the case of Commissioner of Central Excise, V .....

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