COMMISSIONER OF C. EX., CALCUTTA-I Vs. FILTRONIC

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue against the Order -in -Original No. 13 & 28 (68) 84 -Collr. -32/84 dated 22 -9 -1985 passed by the then Collector (now Commissioner) of Central Excise, Calcutta I.

(2.) BRIEF facts of the case are that the respondent manufactured and stored 1805 nos. of different varieties of industrial filter (referred as said goods hereinafter) without proper accountal in Central Excise record and without observing Central Excise formalities. They have alleged to have been manufactured and removed 4,88,768 nos. of the said goods from 1 -4 -1979 to 18 -11 -1983 without determination and payment of Central Excise duty leviable thereon amounting to Rs. 29,39,190.32 and without observing the Central Excise formalities. The respondent manufactured and removed 34102 nos. of the said goods during the period 16 -11 -1983 to 31 -3 -1984 but recorded only a portion of their total production and clearance in the statutory records and did not pay Central Excise duty. They have alleged to have evaded Central Excise duty amounting to Rs. 4,20,720/ -.

(3.) THE Commissioner adjudicated the case and dropped the proceedings initiated against the respondent vide Order -in -Original No. 13 and 28 (68) 84 -Collr. -32/84 dated 22 -9 -1985.