KAKATIYA CEMENTS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) STAY petition. Since we propose to dispose of the appeal itself on a point of law, we grant waiver of pre -deposit of duty and penalty pending disposal of the appeal today.

(2.) APPEAL . This appeal is directed against the order of the Collector of Central Excise, Hyderabad, dated 31 -3 -1993 levying a duty of Rs. 20,28,046 and a penalty of Rs. 50,000/ - under the provisions of the Central Excises and Salt Act, 1944, the Act for short.

(3.) SHRI Sarabheswara Rao, the learned Consultant for the appellant submitted that the appellant is manufacturing cement out of Clinker purchased from outside the factory and cleared the goods from 17 -10 -1990 to 25 -6 -1991 by availing the benefit of Notification 23/89 dated 1 -3 -1989. Proceedings were instituted against the appellant by issue of show cause notice dated nil of Nov. 1992 invoking the longer period of limitation in terms of Section 11A of the Act by alleging suppression against the appellant on the ground that the appellant had erroneously availed of the benefit of Notification cited supra, without even filing the classification list and the proceedings resulted in the impugned order.