S.T.L. EXPORTS LTD. Vs. CCE

JUDGEMENT

(1.) APPELLANTS filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) BRIEF facts of the case are that the appellants are 100 per cent EOUs. They were bringing mild steel pipes and zinc without payment of Central Excise Duty/Customs Duty for exporting galvanised mild steel (MS) pipes and were availing the benefit of exemption Notification No. 1/95 -CE dated 4.1.95. Appellants cleared galvanised pipes for Domestic Tariff Area (DTA) without payment of duty. Show cause notice was issued to the appellants asking for duty on the galvanised M.S. pipes cleared for DTA. The adjudicating authority confirmed the demand and imposed the penalty. The appeal filed by the appellants was also dismissed.

(3.) HEARD both sides.