1999 (2) TMI 284 - AT - Central Excise

Summary

The appeal arose from Order-in-Original No. 5/90, dated 16-3-1990, where the Collector of Central Excise held that appellants were job workers for M/s. BEL. The Collector confirmed duties for the period 1986-87 to 1988-89 and imposed a penalty of Rs.1 lakh. The Tribunal set aside the impugned order and remanded the matter to the Commissioner for further consideration in light of relevant judgments and Trade Notices. The issue of time bar was also requested to be examined, and the appellants will be heard before a detailed order is passed.