COMMISSIONER, CENTRAL EXCISE Vs. NESTLE INDIA LIMITED

JUDGEMENT

(1.) THE revenue has filed the instant appeal under Section 35 -G of the Central Excise Act, 1944 (for brevity, 'the Act') against the order dated 16.12.2003 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal').

(2.) ON 10.8.2006, the Division Bench admitted the instant appeal and directed the same to be listed along with C.E.A. No. 1 of 2006, wherein the following questions of law were framed for determination of this Court:"

(3.) THE revenue -appellant issued show cause notice No. V (19&21)15/CE/28/Comm. Adj./CHD -II/2002/883 -885, dated 1.8.2002, under Rule 12 of the Rules read with Section 11A of the Act, raising a demand for payment of duty of Rs. 9,03,96,037/ -. The revenue -appellant also proposed penal action under Rule 25(a)(b)& (d) and 27 of the Central Excise Rules, 1944 (for brevity, 'the Excise Rules') as well as under Rule 12 and 13 of the Rules for contravention of the provisions of Rule 6 of the Rules. The appellant also proposed payment of interest under Section 11AB of the Act.