TMI Blog2019 (3) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... SSI exemption limit, the appellant is liable for excise duty. Quantum of penalty - Held that:- The fact about exceeding the value of exemption limit has not been disclosed by the appellant. Moreover, the duty demand was confirmed invoking proviso to Section 11A(1) - It is settled law, as the Hon'ble Supreme Court decision in the case of Dharmendra Textiles Processors [2008 (9) TMI 52 - SUPREME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded by the Adjudicating Authority along with redemption fine, penalty and interest and was upheld by the Commissioner (Appeals). Therefore the present appeal. 2. Shri S. Suriyanarayanan, Ld. Counsel appearing on behalf of the appellant did not dispute the demand of duty. He submits that since the duty was paid before issue of show cause notice, the penalty may be waived. 3. Shri S.K. Shuk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions made by both the sides, we find that on merits, there is no dispute for the reason that SSI exemption value has been exceeded by the appellant. Accordingly, on the value exceeding the SSI exemption limit, the appellant is liable for excise duty. The only contest by the Ld. Counsel is to waive the penalty imposed under Section 11AC. We find that the fact about exceeding the value of exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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