LAWS(CE)-2006-7-45

ITC LTD. Vs. COMMR. OF C. EX., BANGALORE

Decided On July 20, 2006
ITC LTD. Appellant
V/S
Commr. of C. Ex., Bangalore Respondents

JUDGEMENT

(1.) This is an appeal against the Order -in -Original No. 03/2005 dated 7 -4 -2005 passed by the Commissioner of Central Excise, Bangalore.

(2.) THE issue involves duty liability of Quality Information Service (hereinafter referred to as QUIS) samples drawn for purpose of testing. The Commissioner in the impugned order has confirmed a demand of Rs. 1,65,80,915/ - under proviso to Section 11A of the Central Excise Act, 1944 along with interest under 11AB of the Act. Equal penalty under Section 11AC has also been imposed. Further penalty of Rs. 20,00,000/ - under 209 of the erstwhile Central Excise Rules, 1944 read with Rule 25 of the Central Excise Rules 2001/2002 has been imposed. The period of dispute is from December 1999 to November 2002. The impugned order is strongly challenged by the appellants. Hence they have come before the Tribunal for the relief.

(3.) SHRI K.S. Ravi Shankar and K.S. Naveen Kumar, learned Advocates appeared for the appellants and Shri R.K. Singla, learned Jt. CDR and Shri Ganesh Havanur, learned SDR appeared on behalf of the Revenue.