V.T. Raghavachari, Member (J)

1. The appellants M/s. Tata Oil Mills Co. Ltd. received notice dated 22-8-1980 calling upon them to show cause why an amount of Rs. 1,810.51 should not be recovered from them as Special Excise Duty payable for their clearances during 6-8-1980 to 15-8-1980 of house-hold and laundry soaps and why penalty also should not be levied for contravention of Rules 173F and 173G(1) of Central Excise Rules.

2. The ground mentioned in the notice was that the appellants cleared the goods without payment of Basic Excise Duty by virtue of benefit under Notification No. 201/79 and claimed that they were, therefore, not liable for Special Excise Duty also but that they were not correct in taking up such a position. The appellants sent their reply.

3. After adjudication, the Assistant Collector of Central Excise, Calcutta under his order dated 21-11-1980 rejected the contentions of the appellants and confirmed the demand for payment of Special Excise Duty mentioned earlier and further imposed a penalty of Rs. 500/-. The appeal against the said order was rejected by the Appellate Collector of Central Excise, Calcutta under his order dated 6-3-1982. The revision petition