G.P. Agarwal, Member (J)

1. This appeal is directed against the impugned order passed by the Collector of Customs and Central Excise, Jaipur dated 12-4-1989.

2. Brief facts so far as material for the purpose of the present appeal are that the appellants were engaged in the manufacture of copper and copper alloys falling under T.I. 26A with the erstwhile Central Excise Tariff at the relevant time i.e. to say from 1-3-1981 to 5-12-1985. A show cause notice C. No. IV(6)133/AE/85/803 was issued to the appellants by the Deputy Collector of Central Excise, Jaipur on 6-3-1986 calling upon them to show cause as to why duty amounting to Rs. 11,83,19,476.94 leviable on the Shells and Blanks for pipes and tubes falling under Tariff Item 26A(4) during the period 1-3-1981 to 31-7-1984 and under sub-item (10) of T.I. 26A w.e.f. 1-8-1984, manufactured and cleared by the appellants from their factory premises during the period 1-3-1981 to 5-12-1985 without discharging their duty liability be not recovered and as to why the seized goods and the land, building, plant, machinery etc. belonging to the appellants be not confiscated and the penalty be not imposed on the allegation that the appellants