M. Santhanam, Member (J)

1. The revision application filed before the Government of India, on transfer to the Tribunal is being treated as an appeal.

2. The appellants are manufacturers of Chromium Plating Sanitary Bath Room Fittings. The value of the goods cleared by them during the years 1 976-77 and 1 977-78 is as under :-

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The appellants were holding L-4 Licence under Tariff Item 68 and were working under the exemption limit of Rs. 15,00,000/- under Notification 89/79-CE, dated 1.3.1979. After 18.6.1977 to 12.4.1979, they did not obtain any Central Excise Licence. Since the appellants had cleared goods from 18.6.1977 to 31.3.1979 without obtaining Central Excise Licence and without payment of Central Excise duty, they were called upon to show cause as to why the Central Excise Duty of Rs. 1,94,053/- should not be demanded from them. In their reply to the show cause notice, the appellants inter alia contended after excluding export's value of Rs. 7,87,686.18 and Rs. 1,36,599.50 during the years 1976-77 and 1977-78 respectively, their total clearances during any of the 3 years did not exceed the limit of Rs. 30,00,000/- prescribed under Notification 176/77, da