Per S.S. Sekhon :

The appellant's were exporters of goods in the name of "BARON GOLD SERIES". They got the said goods manufactured from M/s. Fair Electrodes Pvt. Ltd., who were having Central Excise registration exported them under DEEC scheme. The Electrode were made of mild steel and silicon and other alloys which would render better than conventional welding. They received orders from buyers in Dubai and got the goods manufactured from M/s. Fair Electrodes Pvt. Ltd. the samples of goods were tested by them and their buyers, between 7.9.1999 and 10.9.1999, they sought to export 4698 gross (676512 pieces) under 10 Shipping Bills which are the subject matter of the present proceedings. Sample of the goods were drawn by Customs Authorities and goods were provisionally allowed to be exported. The Department did not make the final assessments; the appellants filed a petition in the Hon'ble High Court of Calcutta which directed Revenue to adjudicate expeditiously. A Show Cause Notice was issued on 23.02.2000 alleging, inter alia, that the 4698 gross of steel welding electrodes covered under 10 Shipping Bills, on investigation by the officers, were found to be over valued. The val