Per S.L. Peeran:

The COD applications have been filed for condoning the delay in filing the supplementary appeals. The supplementary appeals were required to be filed on account of the number of show cause notices involved in this case. In view of the practice of the Tribunal in condoning the delay in filing the supplementary appeals, these applications are allowed and all the appeals are heard together.

2.These appeals arise from the order in original No. 134/88 dated 30.12.88 passed by the Collector of Central Excise, Bangalore confirming a differential duty of Rs. 63,65,256.27 being duty on peripherals valued at Rs. 4,25,68,375.16 cleared by the appellants during the period from 1.3.84 to 18.5.84,30.5.84 to 30.11.84 and 1.12.84 to 17.3.85 under Section 11A of the CE Act, 1944, besides imposition a penalty of Rs. 10,00,000/- on the appellants under Rule 173Q (1) of the CE Rules, 1944.

3. The appeals have a chequered career. The facts leading to the appeals are that the appellants are manufacturers of computer falling under erstwhile tariff item 33DD. They had supplied/cleared peripherals alongwith computers and it was alleged that they did not include the value of such peripher