PLASTIKOS PACKAGING Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) THE appeal is directed against Order -in -Original No. MP (287/94) 1401 -1996, dated 27 -5 -1996 passed by the Commissioner of Customs and Central Excise, Allahabad. Under the said order the Commissioner rejected the application of the appellant for remission of Central Excise duty of about Rs. 95,000/ - and confirmed duty demand of the same amount. He also imposed a penalty of Rs. 50,000/ - on the appellant under Rule 173Q of Central Excise Rules, 1944.

(2.) THE reason for demanding duty as brought out in para 3(d) of the show cause notice is as under : -

(3.) THE allegation in the aforesaid para has been upheld in the impugned order. The relevant findings as contained in para 5 of the order are as under: -