GODREJ INDUSTRIES LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The above appeal filed under section 35G of the Central Excise Act, 1944 (the Act) seeks to raise the following questions of law:-

(2.) The facts in brief are as follows:-

(3.) The Appellant challenged the order-in-original in Writ Petition No.1460 of 1983 in this Court, challenging the classification of the product under Tariff Item No.14F and also the demand for differential duty. The Respondent was restrained by an interim order 1st July, 1983 from recovering any excise duty in excess of duty payable under Tariff Item No.68. Thereafter, show cause notices dated 2nd June, 1983, 7th June, 1985 and 17th October, 1988 came to be issued. In the show cause notice dated 17th October, 1988 it is alleged that the Appellant claimed higher abatement of excise duty and sought to recover differential duty amounting to Rs. 20,84,955.72 under proviso to section 11A(1) of the Act read with Rule 9(2) of the Rules as also penalty under section 173Q(1) of the Rules.