S.D. Jha, Member (J)

1. The appellants have filed this appeal against Order-in-Original dated 8-2 1983 passed by the Collector of Central Excise, Calcutta. By the said order the Collector of Central Excise- hereinafter called Collector demanded duty of Rs. 17,00,647.16 P. and also imposed a penalty of Rs. 25,000/- against the appellants.

2. The appellants are engaged in the manufacture of electric fans falling under Tariff Item No. 33 of the Central Excise Tariff in their factory situated at Roynagar, Banadroni, West Bengal and they hold a licence for the purpose. Sometime in 1982 the Central Excise Department learnt that during the period 1977 to 31-3-1981 the appellants had supplied raw materials for manufacture of component parts namely fan blade planks, down rods to different job workers on job charge basis and in turn received back finished products without discharging any Central Excise duty on the full value of the goods. The Department's case is that these products resulting from job work fell under Tariff Item 68. After the usual investigation the Assistant Collector of Central Excise, Calcutta, 15th Division, served show cause notice dated 26-8-1982 on the appellants c