COMMISSIONER OF CENTRAL EXCISE Vs. ELECTROSTEEL CASTING LTD.

JUDGEMENT

(1.) Mr. Chatterjee, learned senior counsel appearing for the respondent, takes the following points to oppose admission of this appeal:

(2.) Mr. Maity appearing for the revenue does not admit any of the factual contentions. He makes a very simple argument that the respondent has collected excise duty on exempted goods and that it is liable to remit the same to the Central Government under section 11D, as it stood at the material point of time.

(3.) We are of the opinion that on these submissions, it is difficult to throw out the appeal at the admission stage. We admit the appeal to be heard on questions which are based on the above arguments of Mr. Chatterjee and Mr. Maity enumerated above.