S.D. Jha, Member (J)

1. The questions for decision in this appeal to the Tribunal are whether the appellants have exceeded the clearance limit of goods stipulated under Notification No. 176/77-CE, dated 18-6-1977 and whether the demand of duty of Rs. 1,60,382.97 and penalty of Rs. 80,000 from the appellants made by the Collector of Central Excise, Delhi by his Order-in-Original No. 44/1983, date 5-12-1983 is justified.

2. Appellants' factory situated at Jagadhari is engaged in the manufacture of Copper and Copper alloys falling under T.I. 26A of the Central Excise Tariff. They are also engaged in manufacture of Brass Utensils falling under T.I. 68 ibid. Appellants claim that after the introduction of Tariff Item 68 in the C.E. Tariff w.e.f. 1-3-1975, premises manufacturing utensils were segregated and this was within the knowledge of Excise Department. Excise Officers were regularly visiting appellants' factory and keeping a watch on utensil manufacturing section and the section manufacturing articles falling under T.I. 26A. The appellants further claim that they were receiving Gullies from other customers for rolling on job basis and the appellants charged only rolling charges