1997 (1) TMI 345

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.... Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - The appellants herein are manufacturers of electric wire & cables from copper rods. Their process of manufacture is described as follows : 1.2 Before arriving at the finished stage `conductor' classifiable under 33B(ii) of the erstwhile Central Excise Tariff, the copper wire rod has to undergo a number o....

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....ture of bare copper wire finer than 14 S.W.G. The original authority namely, Collector of Central Excise, Calcutta-I has confirmed the aforesaid demand of duty of Rs. 2,63,023.50 for the aforesaid period. He has also imposed a personal penalty of Rs. 10,000/- on the appellants. Hence this appeal before the Tribunal. 2. Ld. Consultant, Shri P.R. Biswas submits that the process of manufactur....

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....bsence of discussions by the Collector on limitation. The adjudicating authority in a sentence before passing the final order on the last page of the adjudication order has held that the appellant Company has evaded the Central Excise duty. Ld. JDR, Shri Roy, therefore, submits that the findings of the adjudicating authority, therefore, is that the larger period of limitation is applicable in the ....