1. Appeal under Section 35B of the Central Excises and Salt Act, 1944 praying that in the circumstances stated therein the Tribunal will be pleased to set aside that part of order No. 72/82(C) dated 10-3-1982 of the Appellate Collector of Central Excise, Madras that allows the benefit of doubt to the respondent that there was no deliberate suppression of facts by them.

2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri A. Vijayaraghavan, Departmental Representative for the appellant and upon hearing the arguments of Shri J.B. Koshy, Advocate for the respondent, the Tribunal makes the following order:

3. Under her order C. No. V/14G/30/202/81 dated 4-1-82 the Assistant Collector of Customs and Central Excise, Ernakulam-I Division found that M/s. Fertilisers and Chemicals Tranvancore Ltd., (FACT) Udyogamandal were liable to pay duty on Sulphuric Acid used for pollution control and were not eligible for the exemption contained in Notification No. 81/75-CE dated 22-3-1975 available to Sulphuric Acid used in the manufacture of fertilisers; the company (the respondent in the present appeal) were, therefore, required to pay an amount of