M/S.BPL INDIA LTD. vs COMMNR. OF CENT.EXCISE,COCHIN

The case involves a dispute regarding the non-payment of central excise duty on imported VTR kits and colour monitors assembled and cleared by M/S. BPL India Ltd. without following requisite statutory formalities. The authorities issued show cause notices under Section 11-A of the Central Excise Act seeking recovery of unpaid duties. The court is examining the legality of the duty demand and the procedural compliance of the appellant.