G.A. Brahma Deva, Member (J)

1. All these appeals involve common issues and therefore they are clubbed together and are being disposed of by this common order.

2. The appellants in all these cases are engaged in the manufacture of Sodium Silicate besides carrying on trading activity in sale of oil, soda ash, empty bags, empty drums, bleaching powder etc., as can be seen from the impugned orders. Since Sodium Silicate is a coal based industry and in view of huge variations between the figures given by the parties in the application accompanied by affidavits to the General Manager, District Industries Centre, Amritsar to get coal and the figures shown in the statutory Central Excise record viz. RG-1, the appellants were called upon to pay the differential duty as the duty was chargeable on the value based upon the figures supplied to the District Industries Centre on the charge of clandestine removal of Sodium Silicate. For instance in Appeal No. E/1578/88, the appellants have declared the value of their sale of Sodium Silicate manufactured and sold by them during the financial years 1980-81 to 1985-86 (upto 31/8/85) as under :-

But they had intimated the sales of Sodium Silicate t