H.R. Syiem, Member (T)

1. By his order No. 36(52) 82-Collr-30/82 dated 5-4-1982, the Collector of Central Excise, Calcutta called upon M/s. Techma Engineering Enterprise to file declaration in terms of notification No. H1/78-CE to the proper ' central excise officer.

The facts leading to this order are quite simple and may be related here. Officers of central excise searched the sales office and godowns of the appellants, M/s. Techma Engineering Enterprise, and seized books of accounts and goods, namely, bolts and nuts falling under item 52 of the Central Excise Tariff, because the factory was not able to produce evidence of payment of duty on the goods. The central excise said that the company supplied raw materials to different manufacturers who manufactured bolts and nuts on their behalf on payment of job charges, during the period of April, 1977 to November 1981 and during which a quantity of 96,154.8 kgs. bolts and nuts valued Rs. 531,576.80 were manufactured. The department called upon the company by a notice dated 2-2-1982 to show cause why they should not pay duty amounting to Rs. 66,869.35, why the seized goods weighing 44,618.50 kgs. seized from them should not be conf