Lajja Ram, Member (T)

1. M/s. Kapoor Engg. Works, Railway Road, Saharanpur (hereinafter referred to as the 'party'), were engaged in the manufacture of excisable goods - weigh bridges, weighing machines, sugar centrifugal machines, crystallizers, sulphur furnace, coal mixers, briquette presses etc., falling under Item No. 45 and Item No. 68 of the erstwhile Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the 'Tariff').

2. It was observed as per notice to show cause No. V-45(15)75/81, dated 5-10-1981, issued by the Assistant Collector Central Excise, Saharanpur, that the Central Excise officers had visited the factory premises of the party, on 5-5-1981. It was found that since as per their declaration filed under Notification No. 111/78-C.E., dated 9-5-1978, the total value of all the excisable goods cleared by them in the financial year 1980-81 were Rs. 2009379, and thus had exceeded Rs. 20 lakhs they were not entitled, during the year 1981-82, for any exemption as per para 2(i) of the Notification No. 80/80-C.E., dated 19-6-1980 (as amended).

3. Accordingly, it was alleged that the party had removed without payment of Central Excise duty, excisable