2003 (7) TMI 248

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....the Order-in-Appeal No. 653/(SN) C.E./JPR I(391)/2002, dated 1-11-2002 passed by the Commissioner (Appeals), Central Excise, Jaipur. The order has demanded a duty of Rs. l6,32,432/- and imposed a penalty of Rs. 2 lakhs under Rule 209 of Central Excise Rules, 1944. 2. Appellant is a hundred per cent Export-Oriented Unit and the duty demand is in respect of the goods cleared to the Domestic Tariff ....

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....ted that this issue is no more res integra in view of the decision of the Hon'ble Punjab and Haryana High Court in the case of Vardhman Polytex Limited v. Union of India reported in 2001 (135) E.L.T. 17. 3. The appellant has further contended that imposition of penalty was not justified as the dispute is legal in character. Yet another grievance raised is that the duty demand remains inflated sin....