Jyoti Balasundaram, Member (J)

1. The above appeal has been preferred against the order of the Collector of Central Excise received on 30-10-1982.

2. The facts of the case are as follows :-

The appellant has been manufacturing Electric Storage Batteries and parts thereof since 1952. In 1955, the appellant obtained a Central Excise Licence for manufacturing Storage Batteries falling under Tariff Item 31 of the Central Excise Tariff, which was renewed from time to time. Electric Storage Batteries were initially under physical control. Later they came to be regulated by the Self Removal Procedure. The appellant had its Sales Depot at Kashmere Gate, Delhi and its factory at G.T. Road, Shahdara. At the Sales Depot at Kashmere Gate, the appellant had arrangement for reconditioning of Batteries. Duty paid Battery plates removed from the factory were used for the reconditioning of Batteries. On 10-11-1971, Central Excise officials visited a Shed near the Victory Service Station, G.T. Road, Shahdara, which was about 2 furlongs away from the factory and found 100 Electric Storage Batteries bearing trade mark 'ACME' being packed. Enquiries were made and the factory premises of the appellant