JUDGMENT

S.N. Variava, J.-These Appeals are against an Order dated 8th October, 1999 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter called the "Tribunal").

2. Briefly stated the facts are as follows:

The Appellants are engaged in construction activities. As part of their business they crush boulders into "bajari" which is then used in the construction work. The Appellants did not consider the activities of crushing boulders into bajari to be a manufacturing activity. They, therefore, did not apply for any licence nor paid excise duty.

3. On 26th February, 1992 a Show Cause Notice was issued to them demanding duty of Rs. 17,565/- on the crushed bajari for the period October, 1991 to January, 1992. Another Show Cause Notice was issued to them on 3rd May, 1993 demanding duty of Rs. 12,05,187/- for the period 1st April, 1988 to 30th September, 1991. The Appellants filed a reply to both the notices.

4. On 14th June, 1993, the Assistant Collector, Central Excise confirmed the demand and also imposed a penalty of Rs.1,00,000/-. On 19th November, 1993, the Collector (Appeals) confirmed the order of the Assistant Collector. The Appellants, therefore, filed