1. In this revision under Section 36 of the Central Excises and Salt Act, 1944 (as it stood at the relevant time), hereinafter referred to as the Act, transferred to the Tribunal and heard by us as if it were an appeal pursuant to Section 35 of the Act, it would appear that-

(a) the Appellant entered into a composite contract with the State of Orissa for fabrication, supply and erection of radial gates for which a lump-sum payment was to be made in terms of the contract ; the State of Orissa was to supply the Appellant, bars, plates, slabs etc. and radial gates were to be manufactured and erected at the site ; the contract, however, did not quantify the consideration separately for fabrication, supply and erection ;

(b) the Appellant had failed to obtain a licence under Sec. 6 of the Act read with Rule 174 of the Central Excise Rules, 1944 (hereinafter referred to as the Rules), notwithstanding that, admittedly, they were fabricating the aforesaid gates without the aid of power employing more than 49 workers ;

(c) a notice dated 12-4-1977 was accordingly issued to the Appellant requiring the Appellant to show cause-