REGENT COMPUTRONICS PVT. LTD.

Vasavadatta Cement Appellant

V/S

COMMISSIONER OF CENTRAL EXCISE, BELGAUM Respondents

Referred Judgements :-

PARSHURAM CEMENT LTD. V. COMMISSIONER [REFERRED TO]
ESSVEE POLYMERS PVT. LTD. V. COMMISSIONER [REFERRED TO]
GHODAVAT PAN MASALA PRODUCTS LTD. V. COMMISSIONER [REFERRED TO]
INDIAN PETROCHEMICALS CORPN. LTD. V. COMMISSIONER [REFERRED TO]
T G L POSHAK CORPORATION VS. COMMISSIONER OF C EX [REFERRED TO]
I O C LTD VS. COMMISSIONER OF CENTRAL EXCISE [REFERRED TO]
ANDHRA CEMENTS LTD. VS. COMMISSIONER OF CENTRAL EXCISE, GUNTUR [REFERRED TO]
AMBA CEMENT AND CHEMICALS VS. COMMISSIONER OF C. EX. [REFERRED TO]
HANS CASTINGS PRIVATE LIMITED VS. COLLECTOR OF C. EX. [REFERRED TO]
CENTRAL CONSTRUCTION AND ENGG. VS. COLLR. OF C. EXCISE [REFERRED TO]
PADMANABH DYEING AND FINISHING VS. COLLR. OF C. EX. [REFERRED TO]
ORIENT CEMENT VS. COLLECTOR OF CENTRAL EXCISE [REFERRED TO]

JUDGEMENT

(1.) THIS is an appeal against the Order -in -Original No. 23/2004, dated 6 -12 -2004 passed by the Commissioner of Central Excise, Belgaum.

(2.) THE appellants are manufacturers of cement. Revenue conducted certain investigations and proceeded against the appellants on the ground of suppression of production and clearance of cement without payment of duty. The original authority, in his order No. 1/2002, dated 20 -2 -2002 confirmed the demand of Rs. 41,72,700/ - and imposed a penalty of Rs. 10 lakh on the appellants. The appellants approached the Tribunal and the Tribunal in its Final Order No. E/228/03 dated 21 -2 -03 remanded the matter to the original authority with the following observations.

(3.) LEARNED Counsel, Shri B.V. Kumar appeared for the appellants and learned SDR Shri Ganesh Havanur for the Revenue. Learned Counsel adduced the following points.

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VASAVADATTA CEMENT Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

Referred Judgements :-

JUDGEMENT

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