G. Sankaran, Member (T)

1. This is an appeal against Order-in-Original No. 13/MP/83 dated 30-11-1983 passed by the Collector of Central Excise, Baroda. The facts of the case, briefly stated, are that Central Excise Preventive Officers of Bulsar Division paid a surprise visit on 30-1-1983 to the factory premises of M/s. Growel Chromates, a division of M/s. Grauer and Weil (India) Ltd., Bombay (hereinafter referred to as "the appellants") situated in plot No. 407, G.I.D.C., Vapi. It was found that Sodium Bichromate (falling under Item No. 14AA of the First Schedule to the Central Excise and Salt Act - GET, for short - and for which they held a licence) manufactured by them was removed on payment of duty under gate passes for captive consumption to their chromic acid sections situated adjoining their manufacturing premises, for the manufacture of chromic acid flakes (falling under Item No. 68 GET). The chromic acid flakes were found to be manufactured with the aid of power and removed under the delivery challans of the appellants without payment of duty. The officers detained 98 drums (4,900 kgs.) of chromic acid flakes lying in the chromic acid section for enquiries. On a subsequ