S.D. Jha, J.

1. The appellants had filed this Revision application against the Order-in-Original dt. 9-6-1982, passed by Sh. K.S. Dilipsinhji, Collector of Central Excise, Bombay, before the Central Board of Excise Customs, which stands transferred to the Tribunal to be disposed of as an appeal filed before it. By the said order, the learned Collector of Central Excise, Bombay-1 (hereinafter called Collector) confirmed the demand of Rs. 18,53,063.20 paise on 'Aluminium Circles' falling under T.I. 27(b) of the Central Excise Tariff on the appellants.

2. Facts material for decision of this appeal are : that appellants are engaged in the manufacture of Aluminium Utensils/Containers. For the purpose of manufacturing such products, they cut out Aluminium Circles falling under T.I. 27(b) from Aluminium Sheets also falling under the same sub-tariff item i.e. 27(b). It appears that before 1970, in such a situation no excise duty was collected at the stage of manufacture of Circles and at that time duty was not ad valorem but was specific i.e. on weight basis. Central Excise duty on this item was partly ad valoremised in 1970. The appellants were not paying duty at the stage of Circles