Jyoti Balasundaram, Member (J)

1. Aggrieved by the orders of the Collector of Central Excise, Rajkot, reclassifying gullies/patlies of copper/brass under Heading 7403.21 of the Central Excise Tariff Act, 1985, confirming demands for duty on gullies/patlies and sheets and circles of copper/brass and imposing penalties upon the appellant firms and their partner, the appellants have preferred the above appeals. In E/896/91 (Ajit Metal Industries) a duty demand of Rs. 99,742.50 (BED Rs. 91,418.40 + SED Rs. 8324.10) has been confirmed on 30.225 M.Ts. of gullies/patlies manufactured and cleared for captive consumption during the period 1-8-1985 to 1-4-1986 and duty of Rs. 17,08,678.58 (BED Rs. 16,54,695.34 + SED Rs. 53,983.24) has been demanded on 493.97 M.Ts. of sheets and circles of copper/brass manufactured and cleared between 1-8-1985 and 30-6-1990. Penalty of Rs. 2,25,000 has been imposed on the firm. E/903/91 arises out of the same order, against the penalty of Rs. 25,000/- imposed upon the partner of Ajit Metals. In E/902/91, the duty on 213.746 M.Ts. of gullies/patlies works out to Rs. 7,05,361.80 (BED Rs. 6,49,858.20 + SED Rs. 55,503.60) and duty on 875.004 M.Ts. of sheets