COMMISSIONER OF CENTRAL EXCISE Vs. CMC INDIA

JUDGEMENT

(1.) The Commissioner of Central Excise, Ahmedabad-II, Ahmedabad, has filed this Tax Appeal under sec. 35G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration by this Court :

(2.) Heard Mr. K.N. Shastri, learned Standing Counsel appearing for the appellant. We have also gone through the appeal memo and the order passed by the authorities below.

(3.) The Deputy Commissioner, Central Excise, Ahmedabad-I, vide his order dated 18.11.1997 conformed the demand of Rs. 2,65,554/- under proviso to sub-sec. 2 of sec. 11A of the Central Excise Act, 1944 read with Rule 9(2) of Central Excise Rules, 1944. He also imposed penalty of Rs. 3,00,000/- upon the assessee under Rule 173Q(1) of the Central Excise Rules, 1944.