COMMISSIONER OF CENTRAL EXCISE Vs. CHAMPION CONFECTIONERY

JUDGEMENT

(1.) 0 Appeal No. E/2829/03 is filed by the Department against the order of the Commissioner (Appeals) No. SDK(157 -163)157 -163/M -V/2003 dated 30.6.2003 against the relief given to the respondent M/s Champion Confectionery. Cross -objection No. E/CO/208/04 filed by M/s Champion Confectionery is connected to this appeal challenging the part of the demand confirmed by the Commissioner (Appeals).

(2.) 0 Heard both sides.

(3.) 0 A show -cause notice dated 26.12.2000 was issued proposing demand of duty of Rs. 10,15,035/ - alongwith interest and proposing confiscation of the seized goods and the vehicle and proposing penalty on various concerned persons.