Per P.S. Bajaj:

This appeal has been filed by the appellants against the order in original dated 27.1.2000 (wrongly described as order in appeal in the memo of appeal) passed by the Commissioner of Central Excise vide which he had confirmed the duty demand of Rs. 36,46,103/- and imposed penalty of Rs. 2 lac on them.

2. The facts giving rise to this appeal may briefly be stated as under:

3. The appellants are engaged in the manufacture of TV Glass Shells of 14" and 17 " classifiable under Sub-Heading 7008.20 of the CETA and during the manufacture of that product, intermediate goods, namely, glass panels, glass funnels and glass necks were also produced by them during the period 1.3.99 to 2 8.9.99 from the various raw materials including neck tubes etc. These intermediate goods were used captively by them in the manufacture of their final product i.e. TV glass shells. They availed benefit of Notification No. 67/95-CE dated 16.3.95 in respect of these goods. On 9.9.99 the Preventive party of Central Excise paid surprise visit to their factory premises and during checking of the records, it revealed that they had cleared their final product, TV glass shells to M/s. Samtel India Ltd.