BATA INDIA LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This is a writ application in regard to an order passed by the Designated Authority under Section 90(1). The date of the order is 26-2-1999 and the amount determined as payable is Rs. 14,00,82,192/-.

(2.) As per the declaration of the writ petitioner assessee, the amount payable is Rs. 7,88,34,860/-.

(3.) The Designated Authority has passed a reasoned order (starts from page 56) and a perusal of it shows the reason why there is difference between the computation by the assessee and the authority's computation.