CENTURY PROCESS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Original No. 62 -63/COMMISSIONER(ADJUDICATION)/2005, dated 25 -11 -2005, vide which the adjudicating authority has confirmed the demand against the appellant who is a sole proprietorship firm and has also imposed equivalent amount of penalty, besides demanding interest, and penalty on proprietor. Heard both sides and perused the records.

(2.) THE demand of duty has arisen on the ground that the appellant, during the relevant period i.e. September, 1999 to January, 2000, had clandestinely manufactured and cleared the goods by artificially segregating the manufacturing activity.

(3.) LD . Departmental Representative submits that the issue is of clandestine manufacture and removal of the goods and tries to take me to the findings recorded by the adjudicating authority. After drawing my attention to such findings, he would submit that the duty liability confirmed against the appellant in this case is correct and cannot be contested by them. As regards the preliminary point raised by the ld. Counsel, he would submit that the provisions of Section 3 read with Section 11A of Central Excise Act, 1944 are correctly invoked by the lower authorities for confirmation of demand.