2005 (7) TMI 648

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..... he Respondent. ORDER Appellants are engaged in manufacture of castings, machinery, motor vehicle parts etc and are an assessee under the Central Excise Act. They manufacture and supply various goods e.g. clutch assembly, hydraulic tank assembly, torque assembly, steering clutch, etc., to M/s. Bharat Earth Movers Ltd., Bangalore (herein after referred to as BEML for short) as per purchase .....

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..... oducts (P) Ltd. [2005 (183) E.L.T. 239 (S.C.)] in favour of the assessee. The duty demands made therefore, for the period 1-10-1992 to 30-9-1995 cannot survive. The penalty under Section 11AC also will meet the same fate. 2.2 As regards demands for the period 11/97 to 3/98, of ₹ 94,071/- invoked without relying on the proviso clause of Section 11A(l) and that demand is not being pressed i .....

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