Per Shri S.L. Peeran :

This appeal arises from Order-in-Original dated 05.06.90 by which a demand of Rs. 53,349/- has been confirmed under Rule 9 (2) read with proviso to Section 11A (1) of the Central Excises and Salt Act, 1944. There is a penalty of Rs. 15,000/- on M/s. Duraiappa Lime Products and further penalty of Rs. 5,000/- on M/s. Thangam Industries under Rule 173 and Rule 209A respectively.

2. There are two appeals filed one by M/s. Duraiappa Lime Products against confirmation of duty and penalty and the other by M/s. Thangam Industries against penalty only.

3. The proceedings against the appellants were commenced by issue of show cause notice dated 11.01.90 for invoking of larger period on the ground that the appellants are engaged in the manufacture of lime powder falling under Heading 2505.00 of Central Excise Tariff Act, 1985. The departmental officers visited the factory and recorded statements and after detailed investigation, show cause notice was issued directing the appellants to show cause as to why duty amount as confirmed should not be recovered for the said period.

4. The appellants before us today are not contesting the merits of the matter as it is covered b