Jyoti Balasundaram, Member (J)

1. Both appeals involve common issues and are hence heard together and being disposed of by a common order.

2. The charge against the appellants is that M/s. Brady Morris Engineering Co. (hereinafter referred to as the subsidiary Co.) had manufactured and removed excisable goods i.e. pulley blocks, electric hoists and travelling trolleys falling under T.I. 68 valued at Rs. 1,69,429/- from their factory premises by truck No. BMS 2251 belonging to W.H. Brady Co. Ltd. (hereinafter referred to as the holding Co.) on 12th and 13th October 1981 without determination and payment of Central Excise duty, without the cover or valid CE transport documents in form G.P. 1 and without accountal in the R.G. 1 Register. After issue of show cause notices for levy of duty on spare parts supplied, on repair charges and erection and assembling charges, seizure of confiscated goods, imposition of penalty and confiscation of the truck, the Collector of Central Excise, Bombay passed the impugned order dated 21-7-1984,

(a) levying duty of Rs. 59,262.11 by inclusion of value of spare parts and erection charges in the assessable value

(b) releasing seized goods on payment