Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Reported in : (1999)(65)ECC632
1. All these set of appeals arise from a common Order-in-Original No.67/97 passed by Commissioner, Central Excise, Bangalore. By this order, he has held that MICO are the real manufacturers of Fliter Inserts produced in the premises of various other appellants who are named herein and for all the clearances effected from the premises of other appellants, the Commissioner has held that the duty has to be confirmed on MICO to an extent of Rs. 3,10,73,971.52. In respect of clearances detected from the premises of other appellants during the period from 1-1-1990 to 31-12-1994 under proviso to Section 11A of Central Excise Act, 1944 in terms of allegations made in the show cause notice dated 2-3-1995. He has imposed a penalty of Rs. 30 lakhs under Rule 173Q(1) of Central Excise Rules, 1944. Further, he has imposed a penalty of Rs. 1,00,000/ - on each of the other appellants herein.2. The facts of the case are that all the appellants including MICO Ltd. are independent manufacturers having ...
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