ORDER

1. This order shall dispose of all the three appeals as the facts are identical in these appeals. For the sake of convenience, the facts are taken from Civil Appeal No. 641 of 2001.

2. This is a statutory appeal filed under Section 35 - L(b) of the Central Excise Act, 1944 against the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") in Final Order No. 1055/2000 - B (composite Final Orders Nos. 1052 - 55/2000 - B) dated 3 - 7 - 2000 passed in Appeal No. E/2635/99 - B.

Brief facts

3. The appellants were manufacturing hot rolled untrimmed sheets/circles of copper and copper alloys falling under Chapter Heading No. 74.09 of the Schedule to the Central Excise Tariff Act, 1985. The appellants were holding a Central excise registration certificate and were clearing the goods on payment of Central excise duty till 28 - 2 - 1994. They surrendered their Central excise registration certificate with effect from 24 - 3 - 1994. A show - cause 9 notice was issued under the Act on 12 - 7 - 1994 to show cause as to why the duty amounting to Rs 2,14,780 for the period from 1 - 3 - 1994 to 31 - 3 - 1994 and Rs. 87,512 for the period