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CCE, Jaipur-I Versus M/s Skipper Electrical (I) Ltd.

100% EOU - manufacture of Metering Panels, CT/PT Tank, Tank Fabrication, CSP Transformer etc. falling under Chapter 85 of the 1st Schedule to the Central Excise Tariff Act, 1985 - The allegation of the Department is that, the assessee-Respondents has not informed them about the DTA sale and raised differential duty demand of ₹ 12,48,021/- along with interest and penalty - Held that: - the only issue involved is that the assessee-Respondents have not informed the Department well within time .....

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ed order-in-appeal no. 436(DKV)CE/JPR-I/2010 dated 20.09.2010 passed by the Commissioner of Customs & Central Excise (Appeals), Jaipur. The period in dispute is May 2007 to September 2007. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents were a 100% EOU engaged in the manufacture of Metering Panels, CT/PT Tank, Tank Fabrication, CSP Transformer etc. falling under Chapter 85 of the 1st Schedule to the Central Excise Tariff Act, 1985. As .....

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00,000/-. The allegation of the Department is that, the assessee-Respondents has not informed them about the DTA sale and raised differential duty demand of ₹ 12,48,021/- along with interest and penalty. But the Commissioner (Appeals) vide the impugned order has dropped the said demand by observing that this was merely a procedural mistake. Being aggrieved, the Department has filed the present appeal. 3. With this background, we have heard Shri M.R. Sharma, learned DR for the Department an .....

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