VEENA INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard both sides.

(2.) The Petitioner No. 1 is the manufacturer of domestic electric flour mills. It is fitted with electric meter. After the show cause notice and hearing the Petitioners the demand was made for the Central Excise Duty. The said demand came to be confirmed by the Commissioner, Central Excise, Mumbai I, by order dated 12-10-1998 in the following terms :-

(3.) We find that the Tribunal has taken into consideration the financial hardship and passed the said order. The CEGAT in that order observed on merits as under :-