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2011 (8) TMI 109 - AT - Central ExciseDemand - Notification No.245/83 CE dated 13.9.1983 - appellants contested the show-cause notice but the Dy. Commissioner of Central Excise, Mumbai.V confirmed the demand amounting to Rs. 6,62,491.17 and imposed penalty of Rs. 1,25,000/- on them - appellants case is squarely covered by the Tribunal s order cited supra in the case of M/s. Searle (India) Ltd. wherein it has been held that excise duty in explanation to the said notification covers basic excise duty as well as special excise duty - Appeal is allowed
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