S.L. Peeran, Member (J)

1. The appellants are aggrieved with the order-in-original No. 18/MP/91 dt. 18-3-1991 passed by the Collector of Central Excise and Customs, Vadodara confirming the demands raised in the show cause notice dt. 4-10-1990 and has demanded duty amounting to Rs. 3,02,67,299.90 (Three crores, two lakhs sixty seven thousand two hundred ninety nine and paise ninety only) Basic Excise duty Rs. 2,88,25,800.47 + Special Excise duty - Rs. 14,41,491.43) in respect of alleged illicit removal of Acrylic Fibre during the period October, 1989 to August, 1990 under the provisions of Rule 9(2) of Central Excise Rules, 1944 read with proviso to sub-section (1) of Section 11A of Central Excises and Salt Act,1944.

(i) Imposed a penalty of Rs. 1 crore under Rule 209 of Central Excise Rules, 1944.

(ii) Ordered confiscation of land, building, plant and machinery etc. belonging to them and used in the manufacture, production, storage and removals of Acrylic Fibre under the provisions of clause (a) to sub-rule (2) of Rule 209 of Central Excise Rules, 1944. However, granted redemption of the same by imposing a fine of Rs. 1 lakh.

2. The appellants are engaged in the manufacture of "Ac