COMMISSIONER OF CENTRAL EXCISE Vs. UCAL SYSTEMS LTD.

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue against the Order -in -Appeal No. 278/03 (M.I), dated 4.7.2003. To avoid repetition of facts and findings, it is appropriate to extract the order, which is reproduced herein below: - Vide the impugned Order, the Lower Authority had held as follows:

(2.) LD . JDR Shri C. Mani submits that the Commissioner's findings restricts to only one supplementary invoice covering the period June -October, 1997 and for the rest of supplementary invoices and for the remaining demands amount, no justification was given by the Commissioner. He seeks for the remand of the matter.

(3.) LD . Counsel Shri J.S. Raman submits that the other two supplementary invoices pertains to the duty paid subsequently, for which the authorities have held that there was no suppression of facts as alleged by the department. Therefore, in terms of Board's Circular F.No. 345/2000 -TRU, dated 29.8.2000, the supplementary invoices is required to be accepted, which has been done by the Commissioner and there is no merits in the Revenue appeal.