1997 (7) TMI 173

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..... instruments like Pressure Gauges, Gauge testers, dial thermometers and process control instruments etc., and the accessories in its factory at Sahibabad. A demand notice under Section 11A of the Central Excises and Salt Act, 1944 for the period from 1-10-1983 to 25-7-1985 was issued for Central Excise duty amounting to Rs. 3,21,198.90. The petitioner raised objection to the said notice of demand .....

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..... ) E.L.T. 497 (S.C.) Collector of Central Excise v. H.M.M. Limited wherein it was held by the Supreme Court that the question of penalty would arise only if the department is able to sustain its demand under the first notice. 5. In that view of the matter, the writ petition succeeds and is allowed. The order passed by the Tribunal dated 22-9-1995 sustaining imposition of penalty is set aside. Th .....

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