OTIS ELEVATOR CO. (INDIA) LTD. Vs. CCEX

JUDGEMENT

(1.) THIS is an appeal against the Commissioner's Order No. V.Adj (Ch.84) 15 -30/2002 dated 20.01.2003 by which the Commissioner has confirmed the differential duty amounting to Rs. 13,31,38,723.69 short paid during the period 1.3.87 to 28.2.95.

(2.) HEARD Shri Rohan Shah, Ld. Advocate for the appellant and Shri R.B. Tiwari, learned Jt. CDR for the department.

(3.) THE relevant facts, in brief, as seen from the records of the case are as follows: