2000 (1) TMI 240

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..... per : Jyoti Balasundaram, Member (J)]. The respondents herein are engaged in the manufacture of Insulated wires and cables falling under Chapter 85 of the Schedule to the CETA 1985. On 29-2-1992, i.e. the date appointed for presentation of the Annual Budget for the year 1992, they applied for and obtained permission from Central Excise Authorities for clearing the goods between 1700 hours to .....

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..... -2-1992/1-3-1992 following the Tribunal s decision in the case of M/s. Indian Explosives reported in [1985 (20) E.L.T. 139] and he also held that the demand was not enforceable since it was not preceded by a show cause notice. Hence this appeal by the Revenue. 2. On hearing both the sides, we find that in a recent decision of the Tribunal in the case of Mangalam Cement Ltd v. Collector of Centra .....

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..... ent, we hold that the enhanced rate of duty payable on budget day clearance between 1700 hours and 2400 hours. We also agree with the Revenue that the notice dated 27-3-1992 issued by the Superintendent for payment of differential duty at enhanced rate in terms of the undertaking furnished by the respondents is sufficient notice for demand. In the result we set aside the impugned order and allow t .....

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