1997 (4) TMI 292

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....hri R.K. Talajia, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - These appeals have been filed by the appellants against the captioned order wherein the Commissioner of Central Excise had confirmed the demand of Rs. 75,23,185/- as duty under Section 11A of the Central Excise Act. He has also imposed a penalty of Rs. 11,11,202/- under Section 11AC of the Act. He has also i....

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....ld like to follow the decision of the Madras High Court in Lakshmi Machines Works reported in 1995 (77) E.L.T. 799 (Mad.). They also invited our attention to the recent judgment of the Tribunal in Flex Industries Ltd. v. C.C.E., Meerut [1997 (91) E.L.T. 120 (Tribunal) = 1997 (19) RLT 365] and the decision of the South Regional Bench in the case of MIL Controls Ltd. v. C.C.E. reported in 1997 (19) ....

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....lue under the Central Excise Act. We are of the view that following the judgments of the Tribunal in the said two cases, namely Flex Industries Ltd. v. C.C.E. and MIL Control Ltd. (supra) the impugned order cannot be sustained. 5. The ld. Departmental Representative cited the case of Resistence Alloy Industries v. C.C.E. - 1995 (77) E.L.T. 725. However, we have to state that the Division Ben....