COMMISSIONER OF CENTRAL EXCISE Vs. RPG CABLES LTD

JUDGEMENT

(1.) Respondent has been served, affidavit of service is filed, however, none is appearing for the respondent.

(2.) This application was admitted on 5-5-05 on the following substantial questions of law :

(3.) The order of the Appellate Tribunal [2002 (145) E.L.T. 419 (Tri.-Mum.)] indicates that the appellants recovered from the customers amounts as representing excise duty on the cable jointing kits which were greater than the amounts that the manufacturer actually paid. In spite of this the appeal was allowed and the orders of the Commissioner (Appeals) confirming liability to interest under Section 11AB and penalty under Section 11AC are set aside. Hence the matter requires consideration.