1999 (11) TMI 540

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..... G.N. Srinivasan, Member (J)]. This is an appeal filed by the assessee against the decision of the Commissioner of Central Excise (Adjudication), Mumbai who by the impugned order dated 7-1-1998 confirmed the duty amounting to Rs. 28,62,494/- and imposed penalty of Rs. 5,00,000/-. 2. The appellant is a manufacturer of rubber nipples falling under Chapter 4014.90. They were filing classificat .....

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..... 5.00 without filing classification lists and without payment of duty. Therefore duty was claimed and penalty was imposed to be charged. We have heard Shri Gautam Doshi, C.A., for the appellant and Shri Ashokan, DR for the Department. It is found that the Tribunal recently in their judgment in the case of Dalmia Industries v. Commissioner of Central Excise, Jaipur 1999 (112) E.L.T. 305, under simil .....

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