Harish Chander, Member (J)

1. M/s. Dharampur Leather Company had filed six Revision Applications to the Joint Secretary to the Government of India, Ministry of Finance, Department of Revenue, New Delhi being aggrieved from Order-in-Appeal No. 1321/78 dated 30.11.78 passed by the Appellate Collector, Customs and Central Excise, Bombay. The learned Appellate Collector, Central Excise had disposed of six appeals by a consolidated order. After corning into existence of the Tribunal, the said Revision Applications were transferred to the Tribunal in terms of the provisions of Section 35P of the Central Excises and Salt Act, 1944, to be disposed of as appeals. Since a common issue is involved, all the six appeals are disposed of by a common consolidated order. Since the facts of all the six appeals are similar, the facts of the matter in respect of appeal No. 219/79 are reproduced below:-

2. Briefly, the facts of the case are that Dharampur Leather Cloth Co. Pvt. Ltd. had charged different prices in the invoices for the period from 23rd January, 1975 to 21st May, 1975 than approved prices. Superintendent, Central Excise, Bulsar issued a show cause notice dated 21.1.75 to them for shor