G. Sankaran, President

1. By the impugned order No. 70/89 dated 29-12-1989, the Collector of Central Excise, New Delhi -

(a) demanded from M/s Rexor India Ltd., Faridabad, duty amounting to Rs. 73,64,0707/- leviable on printed metallised/lacquered polyester film cleared by them during the period from 1-3-1986 to 28-9-1987, invoking the provisions of Rule 9(2) of the Central Excise Rules, 1944 (the "Rules", for short) and the extended time limit provided in Section 11A of the Central Excises and Salt Act, 1944 (the "Act", for short),

(b) imposed a penalty of Rupees ten lakhs on the company.

Aggrieved by this order, Rexor India Ltd. (the "appellants", for short) have filed the present appeal.

2. The facts of the case, briefly stated, are that the appellants are engaged in the business of metallising and lacquering inter alia of polyester films. The present dispute concerns the appellants' activity of metallising printed polyester films supplied to them by other parties. These parties print the polyester films with pictures, motifs etc., as per customers' requirements and send them to the appellants who then metallise and return them on job work basis. It is stated that the printed po