COLLECTOR OF CENTRAL EXCISE Vs. LLOYD SAFE COMPANY

JUDGEMENT

(1.) THIS appeal was filed by the Revenue aggrieved by the Order -in -Original No. 157/90 -91 dated 25.2.91 passed by the Additional Collector of Central Excise, New Delhi in adjudication of show cause notice dated 27.2.89. The Adjudicating Authority had withdrawn show cause notice proceedings against the respondents herein as per the said Order -in -Original.

(2.) IN the aforesaid show -cause notice, the Additional Collector had alleged as follows:

(3.) THE Additional Collector, by the above show - -cause notice, required the party to show cause why (i) Central Excise duty amounting to Rs. 2,74,276.40 leviable on the steel furniture manufactured with the aid of power and cleared during the period 28.2.84 to 31.3.86 should not be recovered from them, (ii) the extended period of 5 years under the proviso to Section 11A of the Central Excises and Salt Act, 1944 should not be invoked for such recovery of duty, (iii) penalty should not be imposed on them Under Rules 9(2), 173Q and 226 of the Central Excise Rules, 1944, and (iv) land and building, plant and machinery etc. should not confiscated Under Rule 173Q(ii) of the Rules ibid.