Per Smt. Archana Wadhwa :

Vide Order-in-Original No. CPO/Collr/16/88 dated 14.12.88, Collector of Central Excise, Calcutta-I has confirmed Central Excise duty to the tune of Rs. 9,73,668.22 as differential duty of excise payable on the various goods viz. alternators, generating sets, control panels, slip ring, choke foil etc. classifiable under erstwhile Central Excise Tariff Item No. 68 of the schedule valued altogether at Rs. 1,79,18,062.70 under the provisions of rule 9 (2) of the Central Excise Rules, 1944; confiscated two generating sets seized from the appellants' carrier vehicle with an option to the appellants to redeem the same on payment of redemption fine of Rs. 2,000/-; confiscating the carrier vehicle with an option to redeem the same on payment of an amount of Rs. 600/-; confiscating one generating set found unaccounted in the appellants' records with redemption fine of Rs. 500/-; confirming duty of Rs. 1441/- on two generating sets under the provisions of rule 9 (2); imposing personal penalty of Rs. 4 lakhs on the appellant company and also confiscating the land, plant and machinery etc. with an option to the Company to redeem the same on payment of fine of Rs. 1