2005 (7) TMI 648

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for the Appellant. Shri B. Chandra Authorised Representative (JDR), for the Respondent. ORDER Appellants are engaged in manufacture of castings, machinery, motor vehicle parts etc and are an assessee under the Central Excise Act. They manufacture and supply various goods e.g. clutch assembly, hydraulic tank assembly, torque assembly, steering clutch, etc., to M/s. Bharat Earth Mov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ence, if any, is now settled by the S.C. vide its decision in case of International Auto Products (P) Ltd. [2005 (183) E.L.T. 239 (S.C.)] in favour of the assessee. The duty demands made therefore, for the period 1-10-1992 to 30-9-1995 cannot survive. The penalty under Section 11AC also will meet the same fate. 2.2 As regards demands for the period 11/97 to 3/98, of Rs. 94,071/- invoked wi....