Per T.K. Jayaraman : This is an appeal against Order-in-Original No. 15/2000 dated 29.11.2000 passed by the Commissioner of Central Excise, Bangalore-I Commissionerate. The brief facts of the case are as follows:-

2. The appellants M/s. Resha Wires Pvt. Ltd., Bangalore (RWPL) manufacture super enameled copper wire (SECW) and bare copper wire (BCW), both excisable commodities. The departmental officers visited the factory premises on 6.6.96 and found excess stock of enameled copper wire. The excess stock amounting to 733 Kgs. was seized. The search of the premises revealed several incriminating records. It appeared that the appellants suppressed the production of goods and duty short paid during the period from January 1994 to June 1996 amounted to Rs. 16,32,806/- in respect of bare copper wire. Penal proceedings were initiated against the appellants. Consequent to the proceedings, the adjudicating authority confirmed a total demand of Rs. 62,89,701/-. He confirmed a duty of Rs. 9,54,000/- in respect of super enameled copper being the differential duty arrived at by adopting the value of the goods cleared in the Depot during the year 1994-95 as detailed in Annexure 10 to the Sho