P.K. Desai, Member (J)

1. This appeal is directed against the order of the Collector of Central Excise, Vadodara bearing No. 15/MP/89 dated 14-6-1989 ordering confiscation of S.S. wire mesh and P.B. wire mesh found from the fancy premises of the appellants with granting option to redeem the same on payment of fine of Rs. 3.00 lacs and also demanding duty to the tune of Rs. 3,16,055.40 and Rs. 1,20,606.96 on the alleged clandestine removal and evasion of duty and also imposing personal penalty of Rs. 2.00 lacs on the appellants as well as ordering confiscation of plant and machinery etc. with granting option to redeem the same on payment of fine of Rs. 1.00 lac.

2. The appellants herein are the manufacturers of wire mesh of different sixes and grades made out of stainless steel (S.S. Wire) and Phosphor Bronze (P.B. Wire mesh) and Filters and spinnerets Filter Pack made out of the said wire mesh for man made fabric industry. Prior to 1986 the said factory was run in the name of M/s. Hindustan Boilers. On 10-12-1986, the officers of the Central Excise Department visited the appellants unit and found 14 rolls of wire mesh of different sizes admeasuring 2444.72 sq. ft. valued at Rs.