JUDGMENT

OZA, J.-This appeal has been preferred by the appellants under Section 35-L(b) of the Central Excises and Salt Act, 1944 against the Order in Appeal No. 215/1984-D dated April 12, 1984 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The question involved in this appeal is about the rate of duty of excise for the purpose of assessment.

2. The appellants are a partnership firm registered under the Indian Partnership Act and are engaged in the activity of manufacturing metal containers. According to the appellants, they started manufacturing metal containers in the year 1974. On December 30, 1976 they surrendered their licence and switched over to manufacture of metal containers without the aid of power so as to be eligible to the exemption under Tariff Notification No. 94 of 1970 dated May 1. 1970.

3. It is alleged that on November 27, 1980, the seaming machine lying in the factory of the appellants was jammed and therefore a technician Shri Amar Singh Yoddha was called in to remove the jam. This technician advised that the jam could be removed only by giving a jerk by coupling the machine with an electric motor and therefore an electric motor w