S. Kalyanam, Member (J)

1. Shri S.K. Srinivasan, the Liaison Officer of the appellant-company appearing on behalf of the appellant-company submitted that out of the total tax of Rs. 57,358.71, the appellant has already deposited a sum of Rs. 28,679.36. In respect of the balance, it was urged that the appellant unit is a small scale industry and finished products worth about Rs. 63,000/- is already in the custody of the Central Excise Department and the industry itself remained closed for the past two years. Since the appeal itself is posted today and since 50 per cent of the duty has already been deposited, in the circumstances, we dispense with the prior deposit of the duty amount pending disposal of the appeal today.

This appeal is directed against the Order of Collector of Central Excise (Appeals), Madras, dated 11-1-1985 confirming the order of the Assistant Collector of Central Excise, Bangalore dated 27-8-1984 raising a demand on the appellant for a sum of Rs. 57,358.71 as duty amount due in respect of the appellant's clearances effected between June 1980 to August 1982 for the manufacture of excisable goods such as re-rolled iron and steel products. The short question tha