2017 (2) TMI 772

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....J Mathew: Revenue, aggrieved by the dropping of proceedings initiated for recovery of duty of Rs. 84,95,415.84 from M/s Larsen & Toubro Ltd under section 11A of Central Excise Act, 1944, for imposition of penalty under rule 173 Q or rule 9(3) of Central Excise Rules, 1944 and for confiscation of assets under rule 173 Q (2) of Central Excise Rules, 1944 as proposed in show cause notice dated 8th....

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....tember 1983, notice dated 8th July 1987 for the earlier period, also proposed recovery of duty differential by enhancing the price declared on the gate-pass by the same margin. 3. The proceedings had a chequered history in the challenge to all the notices before the Honble High Court of Bombay which directed that adjudication in the notice of 1987 was to be taken up only after the other two ea....

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....th the proposed enhancement losing sanctity for the finding in the finalisation of the provisional assessment that there was no misdeclaration of value and from absence of any discrepancy found by comparison of sample of invoices and gate-passes for the period under dispute in the show cause notice of 1987, the adjudicating authority held that the demand was not sustainable. Hence this appeal. ....