2002 (3) TMI 144

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...., Member (T)]. - These appeals are against the order of the Collector of Central Excise, Ahmedabad, demanding duty of Rs. 17,08,474/- from M. Square Chemicals and imposing a penalty on it of Rs. 5,00,000/- and imposing a penalty under Rule 209 of Rs. 50,000/- on Mahendra Kumar Vyas, its partner. 2. We have heard both sides. 3. Duty of Rs. 1,70,274/- has been demanded by notice dated 21-5-199....

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....f detergent powder and cleared it without payment of duty. In its reply to the notice, the assessee took the stand that it had utilised this material in the manufacture of the detergent powder that it cleared between January 1986 to July 1987 and produced in support such documents and extract of RG 1 register etc. The Collector has declined to accept this ground and confirmed the demand. 4. Whi....