Harish Chander, Member (J)

1. German Remedies Limited, Bombay has filed two appeals being aggrieved from order in appeal No. A-53-54/B1-6-7/83 dated 28-1-1983 passed by Collector of Central Excise (Appeals), Bombay. Since both the appeals emerge from the same order, the same are being disposed of by a consolidated order.

2. The facts of both the appeals are similar. The appellants cleared their products falling under Tariff Item 14E at maximum retail price and supplied at tender rate to the Government Department thereby paid less duty than the actual amount of duty payable by them during the period from March 1979 to September 1979. Therefore, the concerned Range Superintendent issued a show cause cum demand notice for the differential duty of Rs. 24,009.89 to the appellant. In reply to the show cause notice the appellant had stated that the goods in question had been cleared at their M.R.P. less 20% being their option under Notification No. 161/66-CE dated 8-10-1966 as amended from time to time; and it was their option whether to clear the goods for supply to Government at contract/tender rates or at M.R.P. under the said Notification. It was also stated by the appellant that t