BATA INDIA LTD Vs. SUPTD OF CENTRAL EXCISE

JUDGEMENT

(1.) This order shall also govern the disposal of Criminal Revision Nos. 1083/96, 1084 of 1996, 1085 of 1996, 1086 of 1996 and 1087 of 1996.

(2.) The petitioner M/s. Bata India Ltd., is being prosecuted under Section 9 of the Central Excises & Salt Act for evasion of Central Excise Duty between 1-1-1980 and 31-12-1979. The following complaint cases have been launched against the present petitioner :- <FRM>JUDGEMENT_45_ELT94_1997Html1.htm</FRM>

(3.) The Collector of Customs came to a conclusion that the total Excise duty to the tune of Rs. 7.70 lacs had been evaded in all the six cases. He also imposed consultative penalty of Rs. 1 lac and passed final adjudication order on 24-4-1984.