MAHENDRA METAL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Mr. R. M. Chhaya, learned Standing Counsel waives service for the respondents.

(2.) THE petitioner is engaged in manufacture of Copper and Brass Strips and Road and is liable to be subjected to Central Excise. The petitioner came to be served with a show-cause notice dated 03. 04. 2000 to explain the excess stock of goods found in its premises, which was accounted for. One invoice was also found and it was alleged that it was cleared upon less payment of duty by showing lesser quantity of the goods and as such, demand of Rs. 12,03,288/- was levelled against the petitioner by the respondent authorities. Ultimately, the adjudicating authority passed an order on 22. 10. 2001 confirming the entire demand of duty and penalties.

(3.) AN appeal was preferred against the said Order In Original and the Commissioner (Appeals) set aside that order and remanded the matter back. Thereafter, the Order In Original No. 2 - Addl. Commissioner - 2007 dated 12. 01. 2007 came to be passed on 12. 01. 2007. The said order came to be challenged by the revenue authorities and Order In Appeal No. 297/2007 (Ahmedabad - 1) came to be passed on 30. 08. 2007.