B.B. Gujral, Vice President

1. Messrs Ahmedabad Chemicals Pvt. Ltd., Ahmedabad, have filed this Appeal dated 31st January, 1983 against the Order-in-Original No. 10/MP/82 dated 11-1-1982 passed by the Collector of Central Excise, Baroda. The appellants are a private limited company owning a factory in Ahmedabad wherein they manufacture S.O. Dyes and Dye Intermediates, namely, Rhodamine and diethyl meta amino phenol (DEMAP) falling under Tariff Item No. 14D and Tariff Item No. 68 of the Central Excise Tariff. The appellants have stated that they filed the necessary declaration for availing of exemptions from licensing control and also from payment of duty as required under Notifications Nos 111/78, dated 9-5-78,89/79, dated 1-3-79, No. 105/80 dated 19-6 80, No. 71/78, dated 1-3-78 and No. 80/80, dated 19-6-80, before the Central Excise Officers. On 16-9-81 some Central Excise Officers visited the appellants' factory and seized certain documents, including audited balance sheet for the year ending 31-3-80 along with the Director's report. They also recorded the statements of the Chief Executive of the factory on 29-9-81 and 17-11-81. On 23-4-82, the Superintendent, Central Excise