KORES INDIA LTD Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against Order -in -Original No. 40/93 dated 19.8.1993 passed by the Collector of Central Excise, wherein, demand of duty of Rs. 2,89,76,000/ - (Rs. Two crores Eighty Nine Lakhs and Seventy Six Thousand) on clearance of carbon paper and typewriter ribbons effected from the appellant's factory at Madras has been confirmed under Rule 9(2) read with proviso to Sub -section 1 of Section 11A of Central Excise Act, 1944.

(2.) FURTHER demand of Rs. 2,14,066/ - (Rupees Two Lakhs Fourteen Thousand and Sixty Six) has been confirmed on seized carbon papers and ribbons under the same law. Also seized goods of both varieties totally valued at Rs. 5,36,276.36/ - have been held liable for confiscation and the bond under which they were provisionally released has been enforced on the Bank Guarantee furnished therein to the extent of Rs. 50,000/ -. Learned Collector has also imposed a penalty of Rs. 30 lakhs on the appellants under Rule 173Q.

(3.) BRIEFLY , the issue concerns the dutiability of two items as alleged in the show cause notice dated 22.3.1993 covering period as follows: