M/S. BEC STRIPS LIMITED Vs. CCE, RAIPUR

JUDGEMENT

(1.) THE appellant is not present today despite several notices. There is an application to grant further opportunity to the appellant for hearing.

(2.) REVENUES submission is that the present appellant has not become successful before the learned first appellate authority. It was a job worker for the M/s. Bhilai Engg. Corporation Ltd. and did not discharge the duty liability in respect of the goods job worked nor furnished the declaration required under notification No. 214/86 -Ce dated 25.3.1986 for which the adjudication was confirmed raising duty demand as well as penalty and interest. Against such adjudication the appellant went in appeal before the learned Commissioner (Appeals) who set aside the penalty imposed on the appellant but confirmed the demand of duty for which the Appellant is before the Tribunal. While waiving the penalty the learned Commissioner (Appeals) has come to the conclusion that there was no evidence to prove evasion.

(3.) HEARD Revenue and also perused the record.