S. Venkatesan, Sr. Vice-President

1. These four appeals are directed against two orders of the Additional Collector of Central Excise, Bangalore. Three of the appeals, relating to the first three appellants, arise out of the Additional Collector's Order No. 39/83, dated 30-11-83. The appeal of M/s. Soundtrek arises out of the Additional Collector's Order No. 38/83, dated 24-11-83. Since the facts and charges in all the four cases are similar and all four appellants were represented by the same learned consultant, they were heard together and are being disposed of by this common order.

2. The charge basically was that the appellants were engaged in the recording of magnetic cassette tapes or spool magnetic tapes and thereby manufacturing goods falling under Item 59 of the Central Excise Tariff Schedule without obtaining Central Excise licences and without filing classification lists and price lists or paying duty. They were accordingly called upon to show cause why penalties should not be imposed upon them under Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules; why the cassettes seized from their premises should not be confiscated; and why duty should not be demanded on