2002 (12) TMI 79

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....th January, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras in Appeal No. E/801/1999. 2. The Tribunal by the impugned judgment and order confirmed duty demand except on the four matters which were required to be re-adjudicated on invocation of larger period. The Tribunal also confirmed penalty imposed under Rule 173Q and for the imposition o....

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....ficers of the Company. The Company itself wrote a letter dated 7th January, 1998 and voluntarily disclosed the said mistake and stated that the Company was prepared to pay the entire amount even though it was partly barred by limitation. He, however, submitted that this was an inadvertent mistake committed by some officers of the Company which was paying more than Rs. 28 crores of excise duty duri....

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....d to the Commissioner, Central Excise for deciding de novo, it would be just and proper that instead of deciding the questions raised in this appeal, same be decided by the Commissioner afresh in accordance with law after considering all the relevant facts. Liberty to produce additional documents to both the parties. However, it is clarified that with regard to the payment of the excise duty, lear....