ARVIND NANDA AND ORS. Vs. CCE, MEERUT

JUDGEMENT

(1.) IN the impugned order of the Commissioner of Central Excise, Meerut, which is under challenge in the present appeals, the adjudicating authority has held as under:

(2.) I confirm the demand of central excise duty amounting to Rs. 4,04,319/ - in respect of branded goods manufactured and cleared by both the notices affixing them with the foreign brand names Luxaflex and Luxalon of M/s. Hunter Douglas of Holland, during the period September, 1990 to March, 1994 under the provisions of Section 11A of the Central Excise Act, 1944.

(3.) I impose a penalty of Rs. 8 lakhs on IBPL and MIT under the provisions of Rule 9(2) and Rule 173Q of Central Excise Rules of contravention of Rule 9(1), 173B, 173F, 173G read with Rule 173Q of Central Excise Rules and evading central duty to the tune of Rs. 31,45,802/ -.