I.J. Rao, Member (T)

1. These are revision applications filed before the Central Government which, under Section 131-B of the Customs Act, 1962, stand transferred to the Tribunal to be disposed of as if they were appeals presented before the Tribunal.

2. Both the appeals arise out of the above mentioned two orders passed by the Additional Collector of Central Excise, Meerut.

3. In Appeal No. 153/82 against Order No. 9-Add. Collr./l982 dated 18-9-82, the Additional Collector besides demanding duty on excess clearances effected by the appellant and detailed in the show-cause notice imposed a penalty of Rs. 7,000/-. In Appeal No. 154/82 the Additional Collector besides demanding duty of Rs. 69,193.15 P imposed a penalty of Rs. 10,000 on the appellant.

4. The issue being common in both the matters, we heard the appellant in both the appeals. Briefly stated, the facts are that the appellant manufactures switch boards control and relay panels, motor control centres etc., falling under item 68 of the Central Excise Tariff. In terms of Notification No. 89/79-CE dated 1-3-1979 which was superseded by Notification No. 105/80-CE dated 9-6-1980, exemption from duty was granted in respect of t