MODERN HIGH TECH INDIA Vs. CCE

JUDGEMENT

(1.) BY the impugned order, ld. Commissioner of Central Excise confirmed total differential duty demand of about Rs. 2.26 crores against the assessee in adjudication of three SCNs covering the periods Feb -Dec' 2003, Jan' 2004 and Feb -Dec' 2004. He also imposed a penalty of Rs. 25 lakhs on the party. The present application seeks waiver of predeposit and stay of recovery in respect of the duty and penalty amounts.

(2.) AFTER examining the records, we note that the above demand of duty is on the goods cleared by the assessee to M/s. EMAMI Ltd. and that these goods can be broadly categorized as follows:

(3.) LD . Senior Advocate and ld. SDR were also heard. It appears from their submissions that, in respect of the, goods cleared by the assessee to EMAMI in the first category, the department called for clarifications from the Controller of Legal Metrology. The reply given by the Controller of Legal Metrology is available on record and we have perused the same. The Controller's clarification reads as under: