VOLTAS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) On 29th August, 1996, an order of adjudication under the provisions of the Central Excise Act, 1944 was passed against the petitioner resulting into raising a demand of Rs. 81,68,304.00 on account of duty, and Rs. 35 lacs on account of fine with a penalty of Rs. 35,04,000.00 . The petitioner sought for waiver of pre-deposit and stay of the recovery. On 14th February, 1997, the Tribunal passed an order under Section 35-F of the Act, directing the amount of Rs. 50 lacs be deposited within a period of three months and subject to such deposit the recovery of balance to remain stayed during the appeal.

(2.) On 27th May, 1997, the petitioner pre-deposited Rs. 50 lacs in compliance with the abovesaid order dated 14th February, 1997.

(3.) The appeal was finally heard and decided on 4th March, 1998. It appears that the petitioner had produced in evidence voluminuous technical literature. The Tribunal formed an opinion that in order to effectively adjudicate upon the issue arising for decision, the technical literature was required to be taken into consideration. At the same time, it also formed an opinion that the Tribunal was not an appropriate forum for considering the same and the matter needed to be remanded to the adjudicating authority for deciding the issue afresh in the light of the technical literature made available by the petitioner. Consequently, the appeal was allowed and the matter was remanded to the adjudicating authority for passing a fresh order of adjudication after taking into consideration the technical literature produced by the petitioner as also certain circulars issued by the Central Board of Excise and Customs.