2003 (10) TMI 64

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..... ee is engaged in the manufacture of Uninterrupted Power Supply System (UPS). The Officers of the Central Excise visited the factory premises of the petitioner on 16-12-1994 and found that during the period from 20-3-1992 to 13-7-1992. The assessee had cleared Lead Acid Batteries valued at Rs. 9,07,600 involving duty amounting to Rs. 98,838.50. In other words it was found that the assessee had not .....

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..... nal and, therefore, this reference petition filed by the Department is not maintainable in this Court and that an appeal would lie only to the Supreme Court. The Department has filed the present petition seeking reference of a question pertaining to the levy of penalty. Since the reference petition is not maintainable, the issue will have to be decided by the Apex Court. Consequently, the petitio .....

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