MAHARASHTRA STATE ELECTRICITY Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) WHEN case was called none appeared on behalf of the appellants in spite of notice. The appeal is being taken up in the absence of the appellant.

(2.) HEARD the learned DR. Appellant filed this appeal against the adjudication order passed by the Commissioner, Meerut whereby penalty of Rs. 50 lakhs has been imposed under Rule 209 A of the Central Excise Rules.

(3.) THE brief facts of the case are that M/s. BHEL cleared the goods by availing the exemption under Notification No. 108/95, dated 28 -8 -95 without payment of duty to the appellants. Show cause notice was issued to M/s. BHEL for payment of duty and for imposition of penalty on the ground that goods cleared by M/s. BHEL in question were not entitled for exemption under Notification No. 108/95. Commissioner confirmed the duty demand on M/s. BHEL and also imposed penalty on M/s. BHEL and the appellant as well. Appeal filed by M/s. BHEL came up before the Tribunal and the Tribunal vide Final Order No. 360/03 -B, dated 23 -4 -2003 held that demand is time -barred and allowed the appeal filed by M/s. BHEL.