K. Prakash Anand, Member (T)

1. On a visit by one of the departmental officers on 10th September, 1982, it was found that appellants were manufacturing sodium sulphide falling under Central Excise Tariff Item No. 68. A Show Cause Notice was issued for contravention of Rules 9,52-A, 173-B, 173-C, 173-G and 174 read with Rule 226 of the Central Excise Rules, 1944, for failure to take out Central Excise Licence, to maintain statutory records, to declare the value of goods and to clear the goods on payment of Central Excise duty during the year 1979-80, when appellants exceeded the production exemption limit of Rs. 15 lakhs, thereby evading duty of the order of Rs. 39,290.72.

In this order, the Additional Collector confirmed the demand of duty of Rs. 37,779.52 and imposed a penalty of Rs. 750/-. It is against this order that the appellants are before this Bench.

2. We have heard Shri Gopal Prasad, Consultant, for appellants, and Shri LC. Chakravarti, JDR, for the respondent.

3. At the out set, Shri Gopal Prasad moved a misc. application seeking permission to file copy of letter dated 20th June, 1977 addressed to the Inspector Central Excise, Bikaner which, it was stated, would show th