VOLTAS LIMITED Vs. CCE

JUDGEMENT

(1.) THIS is an Appeal against the order of Collector of Central Excise, (Appeals), Bombay dated 10.9.1990 by which Special Excise Duty to the tune of Rs. 4,873.44 for the period July, 1988 to February, 1989 was held to be payable by the appellants. The question relates to the liability to pay Special Excise Duty (SED) in respect of goods manufactured prior to the Budget period (when no SED was applicable) but cleared under Rule 57F(1)(ii) after the Budget.

(2.) WHEN the matter was called none appeared for the appellants. From the record it is seen that appellants by their letter dated 26.2.1998 had stated that they would not be appearing either in person or through an Advocate and the matter may be decided on the basis of their Appeal Memo, and the submissions made therein.

(3.) WE have heard Ld. D.R., Shri S.N. Ojha and have perused the papers. On careful consideration of the matter we find that the Appeal has merit. The same is accordingly allowed for reasons recorded hereunder.