G.A. Brahma Deva, Member (J)

1. This appeal arises and directed against the Order-in Original No. 4/87 issued under C. No. V (33B)/15/45-CE/85/1035 dated 5-5-1987 passed by the Collector of Central Excise, New Delhi.

2. The appellants M/s. Roxy Enterprises (P) Limited, Delhi are manufacturers of Electric wires and cables falling under Tariff Item 33-B of Central Excise Tariff. The subject matter of this appeal, according to the Department, is that the appellants have suppressed their production of Electric Wires and cables valued at Rs. 86,97,946.80 and evaded Central Excise duty to the tune of Rs. 10,31,772/-. On 10-7-1985 Central Excise (Preventive) staff of MOD-II, New Delhi visited the factory to verify the stock and central excise records maintained by the appellants and noticed that stock declared by the appellants to the State Bank of India, Chandni Chowk, Delhi as on 25-2-1985 and stock taking report of the State Bank of India on 25-4-1985, when compared with the entries in their RG-1 Register on their respective dates it was revealed that items/quantity was not entered in the R.G. 1 Register to the extent goods worth Rs. 86,97,946.80. Accordingly, a show cause notice wa