S. Grover, Vice-President

1. M/s. Chemicals Fibres of India Limited, a Public Limited Company, hereinafter referred to as the CAFI, filed appeal before the Tribunal under Section 35-B of the Central Excises and Salt Act, 1944 (hereinafter referred as the Act) on 7th of December, 1982 against the Order No. V-2(18)l659/82/11075 dated 5th November, 1982 passed by Collector of Central Excise (Appeals), Bombay. The related Order of the Assistant Collector of Central Excise, Bombay is of 26th May, 1982 [Order No. V(18)4-l 2/82-3093]. The Appeal is signed by the Secretary of the appellant company and, therefore, is in conformity with the rules and procedure prescribed.

2. The appellant manufactures polyester staple fibre which is sold under its brand name Terene.

3. The Superintendent, Central Excise, Bombay issued a show cause- cum-demand notice on 3rd March, 1982, a copy of which has been given to us by the appellant as Exhibit 3' at page 33. In the said communication, it was stated that the CAFI with intent to evade payment of Central Excise duty had resorted to wilful mis-statement and suppression of facts and contravened the provisions of Rule 173(B) and 173(F) of the Central Exc