LAWS(CE)-2005-3-137

VOLTAS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, HYDERABAD

Decided On March 28, 2005
VOLTAS LTD. Appellant
V/S
COMMISSIONER OF CENTRAL EXCISE, HYDERABAD Respondents

JUDGEMENT

(1.) IN the impugned Order -in -Original (Adjn. Order) No. 42/90, dated 30 -11 -1990, the Adjudicating Authority has confirmed duty demand of Rs. 7,46,84,653.68 under proviso to Section 11A of the Central Excise Rules, 1944. Further he has imposed a penalty of Rs. 25,00,000/ - under Section 173Q of the Central Excise Rules, 1944. The demand covers a period from 1 -3 -1982 to 28 -2 -1987.

(2.) THE brief facts of the case are as follows : -

(3.) THE learned Advocate urged the following points : -