COLLECTOR OF C EX Vs. DOORVANI CABLES P LTD

JUDGEMENT

(1.) THIS appeal is filed by the Collector of Central Excise, Bangalore against the order of Collector of Central Excise (Appeals), Madras, dated 31.7.87. The brief facts are that the respondents in pursuance of the order-in-appeal in their favour started paying duty in respect of their product @ 10% as against 20% earlier paid by them. The Revenue authorities started raising demand for differential duty on RT 12 returns filed by respondents. Since on the RT-12 for the month of February 86 the Supdt C. Excise did not raise the demand, the Collector in terms of Section 35E(2) took the matter in appeal before the Collector (Appeals) who in this regard has held as under :

(2.) Collector of Central Excise, Bangalore urged in the grounds of appeal that the Range Superintendent has inadvertently failed to take into account the differential duty amount of Rs. 1,42,940.57 in RT-12 return assessment in view of the fact that the respondents are not entitled to the benefit of Notification 197/79, dated 31.5.1979 and thus the assessment of the RT-12 return is bad in law and on facts and that the Collector (Appeals) failed to appreciate the position.

(3.) SHRI Nityanand, Financial Officer appeared on behalf of the Respondent. In the written submission made by the respondents they have pointed out that the issue stands concluded with the decision of the Tribunal referred to by the learned S.D.R. Therefore, the Department's appeal is liable to be rejected as infructuous.