S. Duggal, Member (J) and S. Venkatesan, Senior Vice-President.

1. M/s. Ceakay Rubber Industries stated to be a partnership concern doing business of manufacture of rubber products within the jurisdiction of Changanacherry Range, Kottayam Division in Cochin Collectorate (Kerala), had filed this revision petition before the Central Government under provisions of Section 36 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). The same has been received by the Tribunal as an appeal by virtue of Section 35 P of the said Act, and is being disposed of as such.

2. The appeal is directed against order passed by the Appellate Collector, Customs and Central Excise, Madras on 11-2-1980 whereby he confirmed the order passed by the Assistant Collector, Kottayam Range on 3-7-1978 confirming demand of duty amounting to Rs. 1,42,230.02 against the appellant being excise duty for the period 1-2-1970 to 13-10-1972 in relation to the product described as 'Cushion Compound'. This was pursuant to a notice to show cause having been issued on 28-8-1974 by the Range Officer concerned and after the party had filed reply, and after consideration of ail the contentions, the Assi