Per P.G. Chacko :

The appellants had, under an agreement dated 16.10.1986 entered into with M/s. Shri Someshwar Farmers' Co-operative Spinning Mills Ltd. [in short, M/s. Someshwar], agreed to execute the work of "providing, fabricating, erecting and roofing of factory building" for M/s. Someshwar at Laxmeshwar in accordance with the drawings, specifications and bills of quantities prepared by the latter's architects. They executed the work and raised bill dated 1.10.87 for an amount of Rs. 38,48,330.13 and received the payment. After investigative steps including scrutiny of the appellants' records, recording of statements of representatives of the appellant-firm and M/s. Someshwar etc., the department issued show-cause notice [SCN] dated 31.3.92 through the Additional Collector proposing to recover from the appellants an amount of Rs. 1,19,232/- as duty of excise on fabricated steel structures viz. purlins, trusses etc. (valued at Rs. 38,48,330/-) allegedly manufactured at the site of M/s. Someshwar and removed during 1987-88 without complying with CE requirements. The SCN alleged against the appellants `suppression of the manufacturing activity with intent to evade payment of