2010 (9) TMI 449

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....atil, Counsel, for the Respondent. [Order]. - P.C. :  Heard the learned senior counsel for the Revenue and the learned counsel for the Respondent. Perused Appeal. 2. At the out set, the learned counsel for the Respondent Mr. Patil raised a preliminary objection to the maintainability of the Appeal contending that the Commissioner of Central Excise (Appeals), Mumbai had recorded a cle....

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....s clandestine clearance, rather their intention was to bring the clearances of pre-modvat stock of mercury to the notice of the Central Excise authority. Thus, from the above, the O-I-O No. 23/LPS/2002, dated 20-5-2002 passed by the Addl. Commissioner of Central Excise, Mumbai-III confirming the demand of Rs. 17,01,965.52 along with interest and imposing equal amount of penalty under proviso to S....