1995 (10) TMI 198

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....ulswamy, DR, for the Respondent. [Order per : S. Kalyanam, Vice President (Oral)]. -  The appeal is against the order of the Collector of Central Excise dated 24-9-92, levying a duty of Rs. 2,07,900/- and a penalty of Rs. 1,000/-, under the Central Excises and Salt Act, 1944. The proceedings were instituted by issue of a show cause notice invoking the proviso in Section 11A of the Act, ....

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....te dt. 5-12-90 and relied on the same in support of his plea of bona fides. The learned Counsel further submitted that the appellants purchased the parts of the diesel engine, namely : 1. Diesel Engine  2. Alternator 3. Base Frame 4. Control Panel 5. Fuel Tank and batteries and got them assembled at their site by the supplier M/s. Powerica Ltd. and therefore in any event the said M/s. Poweric....

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....ue is conceded before us. The only plea canvassed before us was about the unsustainability of the demand on grounds of limitation in the light of appellants bona fides. We nave gone through the notice referred to supra and we do not find any support in regard to the plea of bona fides therein. On going through the agreement of the appellants and the supplier of the parts we note that the parts wer....