D.C. Mandal, Member (T)

1. The brief facts of the case are that the appellants were undertaking manufacture of boilers and fabrication of steel works at site. They opted for assessment on the basis of invoice value under Notification No. 120/75-C.E., dated 30-4-1975. The Department initiated proceedings under the Central Excises and Salt Act and the Rules framed thereunder on the ground that they suppressed the contents of the contracts entered into by them in respect of three items of work as mentioned below and they did not pay the appropriate Central Excise duty under Item 68 of the Central Excise Tariff and thereby made a short payment of Rs. 44,232.69. The details regarding the three items of work and the view taken by the lower authorities are stated below:-

(i) Fabrication and erection of steel work and sheet roofing :

This work was executed by the appellants on behalf of Thirumalai Chemicals Limited, Sipcot, Ranipet. There was a contract dated 16-12-1976 for this work and the amount of contract was Rs. 57,253.82. The appellants raised an invoice for Rs. 57,253.82 vide invoice No. 00220 dated 16-12-1978, but they did not pay Central Excise duty, which, according to the