BHARAT ELECTRONICS LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard the learned counsel for the parties.

(2.) M/s Bharat Electronics Limited, a Central Government undertaking has filed this appeal against the Judgement and order dated 28.12.1999 passed in Appeal No. E/798/95-NB by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), New Delhi (for short "the Tribunal") confirming the order passed by the Collector of Central Excise, Meerut, whereby he determined the differential duty of Rs. 24,44,011.89 recoverable u/s. 11-A(1) of the Central Excises and Salt Act, 1944 read with R. 98(5) of the Central Excise Rules, 1944. However, he has not imposed any penalty on the appellant as it was a government undertaking.

(3.) Learned counsel for the appellant submitted that initiation of proceedings under the first proviso to Sec. 11-A of the Act was wholly unjustified because the appellant submitted the classification list on 10.03.1989 wherein it has disclosed the description which is reproduced hereinbelow: <FRM>JUDGEMENT_688_TLPRE0_2003.htm</FRM>