Per G.R. Sharma:

This is an appeal against the order of Commissioner of Central Excise, New Delhi confirming a demand of duty of Rs. 43,52,716.34 for the period 1.4.84 to 31.5.85 for clandestine clearance of bed sheets, bed spreads etc. from the appellants through official liquidator under Rule 9 (2) and Section 11A of the Act. The Commissioner further confirmed a demand of duty of Rs. 1,72,694.26 from the appellants through official liquidator for wrongful availment of benefit of Notfn. No. 77/83-CEdt. 1.3.83 for the period 1984-85. He also confiscated 132 bichhona sets, 17 packages containing 204 bichhona sets, 40 cartons containing bed sheets, pillow covers, top sheets etc. and 38 cartons containing bed sheets, pillow covers etc. He also gave an option to the appellants through official liquidator to redeem these confiscated goods on payment of redemption fine of Rs. 1.50 lac with the direction that this option may be exercised within 30 days of receipt of this order. He also imposed a penalty of Rs. 25 lac on the appellants. Against this order, the appellants have filed the present appeal before us.

2. The facts of the case are that the Central Excise Officers carried out ch