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S.VENKATESAN, V.T.RAGHAVACHARI, D.C.MANDAL
Kwality Sales Corporation – Appellant
Versus
Collector of Central Excise, Chandigarh – Respondent
D.C. Mandal, Member (T)
1. This was a Revision Application originally filed before the Central Government, which, on transfer to this Tribunal, was treated as an appeal.
2. The facts of the case, in brief, are that on 7-12-1976 Central Excise Officers of Range-III, Ludhiana visited the factory of the appellants and found that they were manufacturing "Axle Studs" without obtaining Central Excise Licence in contravention of Rule 174 of the Central Excise Rules, 1944. The Officers seized 59-1/2 gross axle studs valued at Rs. 3,411/- found in the factory. A notice was issued to the appellants on 9-2-1977 to show cause to the Assistant Collector of Central Excise, Ludhiana as to why penalty should not be imposed on them and why Central Excise duty should not be charged on the seized goods under Rule 210 of the Central Excise Rules for contravention of Rule 174 ibid. Following the guidelines laid down in the Instruction No. 64/CE/77 (I-Nut
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