G. Sankaran, Member (T)

1. This is an appeal filed by M/s. Radhika Vitamalt Pvt. Ltd., New Delhi (hereafter referred to as "the appellants") against Order-in-Original No. 14-COLLR/1984 dated 25-7-1984 passed by the Collector of Central Excise, Meerut by which the Collector held that zinc sulphate, manufactured by the appellants, was not a fertilizer falling under Item No. 14-HH of the First Schedule to the Central Excises Salt Act (CET, for short) but a micronutrient falling under Item No. 68, CET. The Collector directed the Assistant Collector to work out the actual duty payable by the appellants under Central Excise Rule 9(2) after taking into account all their factories and the exemptions under Item 68. However, he did not impose any penalty under Rule 173-Q on the appellants.

2. The charge against the appellants was that they were engaged in the manufacture of zinc sulphate without applying for and obtaining a central excise licence and had manufactured and removed the product valued at Rs. 57,51,675.00 during the period from 1-10-1978 to 31-12-1979 without payment of excise duty, without cover of proper documents and without following the procedure prescribed under the Ce