M. Santhanam, Member (J) for himself and Sh. Harish Chander, Member (J)

1. This is an appeal against the order passed by the Collector of Central Excise, Calcutta, dated 3-2-1983.

2. The appellants are a Government of India Enterprise manufacturing excisable goods falling under T.I. 68, namely structural fabrication and goods wagons. The appellants filed classification lists which were approved by the Supdt. of Central Excise on 16-11-1975. The local Inspector sent a communication to the appellants on 13-8-1975 asking them to give their option to avail the benefit of Notification 120/75, dated 30-4-1973 regarding the payments excise duty on invoice value. The appellants also state that they are entitled to the benefit of notification 119/75 dated 30-4-1975. According to them in respect of the structural fabrication done on job work basis they would be entitled to the benefit of that notification. The appellants have cleared the goods under appropriate gate passes and RT-12 returns have also been submitted every month.

3. While so a show cause notice was issued by the Supdt. on 5-6-1980 alleging that the appellants had contravened Rule 9(1) read with Rules 10 and 173F of the Centr