Judgment

SABYASACHI MUKHARJI, J.:- This is an appeal by special leave from the judgment and order of the High Court of Delhi dated 12th January, 1988.

2. The respondent company manufactured wireless receiving sets, tape recorders, tape players which were assessable under Tariff Items 33A and 37AA of the Central Excise Tariff and it had filed classification list and price lists in respect of the said goods. On verification of the said lists. it was found that goods were unbranded and on investigation it was alleged to have come to the notice of the Department that the respondent company was engaged in the manufacture of wireless receiving sets and tape recorders in the brand name of "Bush". From the documents filed by the respondent, according to the appellants, it was revealed that the respondent manufactured their entire products in the brand of "Bush" from the very beginning and were selling the same exclusively to M/ s. Bush India Limited or its authorised wholesale dealers only. This fact was nowhere mentioned by the respondent in its price list or its classification lists and this, according to the appellants, amounted to wilful suppression of facts with the intention to evade p