G.A. Brahma Deva, Member (J)

1. This appeal arises out of and is directed against the Order-in-original No. 56/MP/89 dated 19-10-1989 passed by the Additional Collector of Central Excise and Customs, Vadodara.

2. The facts of the case, in brief, are that according to the Department, the appellants have manufactured/processed and removed the processed man-made fabrics valued at Rs. 2,78,138.75 Paise falling under Chapter/Sub-heading No. 5409 of the Central Excise Tariff Act, 1985 during the period from 19-12-1987 to 21-1-1988 from their factory by recourse to fraud, wilful mis-statement, suppression of facts and with a deliberate and wilful intent to evade payment of duty of excise amounting to Rs. 54,297.56 illicitly without obtaining any Central Excise Licence for such manufacture/process, without following the central excise procedure and without payment of central excise duty at the appropriate rate leviable thereon. The main charges against the appellants are that they have processed fabrics by Tapela process and calendering with aid of power would subject to man-made fabrics and is liable to central excise duty. The Additional Collector who adjudicated the proceedings dropp