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G.P.AGARWAL, N.K.BAJPAI
Creative Cosmetics – Appellant
Versus
Collector of Central Excise – Respondent
N.K. Bajpai, Member (T)
1. This is an appeal against the orders of the Additional Collector of Central Excise, Vadodara demanding duty of excise under Section 11A(1) of the Central Excises & Salt Act, 1944 on 564.5 dozen lipsticks valued at Rs. 54,192/- removed without payment of duty by the appellants during the period from 1-4-83 to 4-5-83 and imposing penalty of Rs. 50,000/- on them under Rule 173 Q(l) of the Central Excise Rules.
2. Briefly stated, the facts are that during a visit to the appellants' premises on 13-8-1983, the Preventive Officers of Vadodara Central Excise Collectorate Headquarters noticed that the appellants were engaged in the manufacture of Lipsticks falling under Item 14F of the erstwhile Central Excise Tariff. They were also manufacturing D-O-Dur Air Freshener falling under Item 68 on job work basis on behalf of M/s. Shingar Cosmetics Pvt. Ltd., Vapi. It came to light that M/s. Topiwala Trust were the proprietors of the appellants as well as of M/s. Ideal Cosmetics Corporation which was also situated in GIDC, Vapi near the Gunjan Cinema. The lipsticks as well as Air Fresheners manufactured in the factory of the appellants were sold through a distributor
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