WIPRO LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeals of the assessee and its employees and the Revenue's appeal against the Commissioner's order are taken up for disposal.

(2.) WIPRO Limited are manufacturers of electric bulbs and tubes. They avail of Modvat facility on the duty paid glass shells. Duty/reversal of credit wrongly taken was demanded from them and a penalty was imposed.

(3.) SHRI M.V. Venkateshwaran and S.V. Kulkarni are the Senior Executives of Wipro Limited. Penalties are imposed on them under Section 209A of Central Excise Rules.