1998 (7) TMI 234

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...., for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  By impugned Order-in-Original No. 35/88, dated 7-11-1988 the Collector has confirmed the duty demand of Rs. 6,58,502.72 under the extended time limit of Rule 9(2) of the Central Excise Rules, 1944 read with proviso to sub-section (1) of Section 11A of Central Excise and Salt Act, and the Commissioner has also imposed a pena....

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....ter and brought back to the training centre. However, the Commissioner has noted that as they had removed the goods without following the procedures, the duty on the goods due has to be paid. 3. Ld. Counsel submits that the appellant would pay duty on the items which are lying in their factory. He contends that in the facts and circumstances of the case, the imposition of Rs. 3,00,000/- pe....