2005 (3) TMI 680

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.... Shri Vikas Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein who are manufacturers of electrical relays and parts, cleared goods, inter alia, during the period August, 2002 to July, 2003, to M/s. American Power Conversion (I) Ltd., Bangalore - an EHTP Unit - availing benefit of exemption in terms of Notification No. 1/95-C.E., dated 4....

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....it and fresh CT-3 certificates to cover the clearances were obtained from the user unit. Show cause notice proposing recovery of Rs. 80,83,251/- and imposition of penalty was issued on the ground that the clearances of the relays not covered by CT-3 certificates at the time of their clearances were not eligible to the benefit of concessional rate of duty under the Notification, the demand was conf....