JUDGMENT

SABYASACHI MUKHARJI, J. :— These appeals are under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) against the decision of the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi (Tribunal for short) dated 26th October, 1987.

2. The respondent-company has its factory at Chakala, Andheri and is engaged in the manufacture of non-alcoholic beverage bases falling under Tariff Item 68 of Central Excise Tariff. During the course of enquiry, it was found that the company had during the period from 1st March, 1975 to 18th April, 1979 manufactured non-alcoholic beverage bases without holding proper Central Excise licence and had cleared the said goods without payment of the duty due thereon and had thereby evaded the duty amounting to Rs. 3,50.963.22. According to the revenue, prima facie it appeared that the respondent had contravened the provisions of Rules 9(1), 53, 173 pp(1), 173 pp(3). 173 pp(6) and 174 of the Central Excise Rules, 1944 (Rules for short) inasmuch as during the period from 1st March. 1975 to 18th April, 1979 the respondent-company had manufactured without valid licences required under Section 6 of the Act