Order

1. Heard the learned counsel for the parties.

2. Mis Bharat Electronics Limited, a Central Government undertaking has filed this appeal against the judgment and order dated 28-12-1999 passed in Appeal No. E1798/95-NB by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), New Delhi (for short "the Tribunal") confirming the order passed by the Collector of Central Excise, Meerut, whereby he determined the differential duty of Rs 24,44,011.89 recoverable b under Section ll-A(1) of the Central Excises and Salt Act, 1944 read with Rule 98(5) of the Central Excise Rules, 1944. However, he has not imposed any penalty on the appellant as it was a government undertaking.

3. Learned counsel for the appellant submitted that initiation of proceedings under the first proviso to Section ll-A of the Act was wholly unjustified because the appellant submitted the classification list on c 10-3-1989 wherein it has disclosed the description which is reproduced hereinbelow:

Sl. No.

Full description of each item of the goods produced, manufac-

tured or warehoused including

specifications (etc.) size number

of counts (horse) power isort

number etc. as the case may be

together with the descr