S.D. Jha, J.

1. Appeal No. 350/1978-B originally a Revision application to Government of India-transferred to the Tribunal to be disposed of as an appeal presented before it. is directed against order dated 20-11-1977, passed by the Appellate Collector of Central Excise, Bombay. By the said order, the learned Collector upheld the order dated 15-1-1977, passed by the Deputy Collector of Central Excise, Bombay. By this order, the learned Deputy Collector appropriated a sum of Rs. 500.00 for not producing the goods before him in terms of the bond executed by the appellants and committed a breach thereof, directed the appellants to pay Central Excise Duty amounting to Rs. 606.52 for removing excisable goods during the period 30-7-75 to 10-8-75 without payment of duty and also imposed penalty of Rs. 250.00 for breach of and under Rule 173Q. In this case, it appears that the appellants were charged with having cleared goods without payment of duty and without properly accounting the same and thus having committed breach of certain provisions of Central Excise Rules, 1944.

2. Appeal No. 2041/83-B is directed against order-in-appeal dated 21-6-83, passed by the Appellate Collector of Ce