PREMIER RUBBER FACTORY Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) SINCE we propose to dispose of the appeal itself today on certain points, we grant waiver of pre-deposit of duty and penalty pending disposal of the appeal today.

(2.) This appeal is directed against the order of Collector of Central Excise, Cochin, dated 1-2-1989 levying a duty of Rs. 11,94,098.80 and a penalty of Rs. 3,00,000/- under the provisions of the Central Excises and Salt Act, 1944, the Act for short. The appellants herein are manufacturers of tread rubber and on the basis of recovery of certain records from the premises of the appellants as also from the Accountant's premises and on the basis of statements recorded from their employees, proceedings were instituted by the Department by issue of show cause notice dated 29-1-1988 for levy of duty on the tread rubber manufactured and removed clandestinely without payment of duty for the period from 1-1-1983 to 7-7-1987 and the proceedings eventually culminated in the present impugned order now appealed against.

(3.) SHRI KM Vadivelu, the learned D.R. submitted that under the impugned order the learned adjudicating authority has not gone into the question with reference to the applicability of the various Small Scale Industries Exemption Notification in arriving at the quantum and that being the case it is not possible for him work out the quantum in terms of various Exemption Notifications and therefore the matter may be remanded for consideration in the light of the Special Bench ruling and applicability of Exemption Notifications. The learned D.R. further urged that the other pleas canvassed could also be considered by adjudicating authority as per law.