SUPREME QUALITY TEXTILE PROCESSORS PRIVATE LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) Rule. Rule made returnable forthwith by consent. Heard the learned Counsel for the respective parties.

(2.) The petition takes exception to the order dated 27.2.2002 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. By the order, the petitioner's appeal came to be dismissed for non-compliance with the statutory requirement of Section 35-F of the Central Excise Act, 1944.

(3.) Few facts for the disposal of the present petition are as follows :- The learned Commissioner, Central Excise, Nagpur by the order dated 10.1.2005 confirmed the demand of duty amounting to Rs.3,36,838/- under Rule 9(2) of the Central Excise Rules, 1944 read with proviso to Section II-A(I) of the Central Excise Act, 1944 and he was further pleased to impose penalty of Rs.75,000/- on the petitioner.