Per Lajja Ram :

In this appeal filed by M/s. Khatao Makanji Spg. and Wvg. Co., the matter relates to the duty liability in respect of Punched paper dobby cards. The appellants were purchasing from the market unpunched dobby cards which were then cut to size, punched, pasted into a cylinderical form and then were used captively on the looms. It was alleged in the show cause notice dated 13.12.90 issued by the Additional Collector of Central Excise, Bombay that the appellants had not filed at the proper time the classification list, price list and had cleared the excisable goods without proper gate passes and had also not filed RT 12 returns with the proper officer. It was alleged in the show cause notice that it amounted to the suppression of facts. The Additional Collector, Central Excise Bombay who adjudicated the matter confirmed a demand of Rs. 629.64 and imposed a penalty of Rs. 200/-.

2. When the matter was called, no one appeared for the appellants. The notice for today's hearing had been duly issued to the appellants on 8.12.98. There is no request for adjournment. As the matter is old - demand relates to the period 1986-87 - we proceed to deal with the matter on merits a