2002 (11) TMI 357 - AT - Central Excise

Summary

The appeal was filed by M/s. Shri Mahila Griha Udyog Lijjat Pappad against the Order-in-Original dated 31-12-2001 passed by the Commissioner of Central Excise, Aurangabad. The duty involved is Rs. 1.42 crore, and the penalty is Rs. 1.19 crore for the period September 1995 to July 2000. The Commissioner denied coverage under Notification No. 23/99-C.E. The appellants argued that their product is covered under serial No. 3 and 26 of the notification. The demand was considered time-barred. The Tribunal found in favor of the appellants, waiving the pre-deposit of duty and penalty due to the wide coverage of products under Chapter 34. Regular hearing was set for 21-11-2002 due to high revenue stakes.