Per Lajja Ram: M/s Dalmia Industries Ltd.,Bharatpur (Rajasthan) (hereinafter referred to as 'DIL'), being aggrieved with the order-in-original No. 153/92-Collector, dated 3.11.1992 passed by the Collector of Central Excise, Jaipur, have filed the present appeal praying for setting aside the impugned order.

2. M/s DIL brought metal containers (other than those of aluminium), classifiable under sub-heading No. 7310.00 of the Schedule to the Central Excise Tariff, Act, 1985 (herein after referred to as the Tariff), from outside, during the period from September 1991 to Feb., 1992, without payment of Central Excise duty, under exemption notification No. 181/88-CE, dated 13.5.1988 (as amended by notification No. 250/88-CE, dated 1.9.1988), for packing of their product sweetened - vitaminised partially skimmed milk powder (SMP). It was alleged in the show cause notice dated 2.4.1992 that the said metal containers used for packing of partially SMP were not eligible for exemption under notification No. 181/88-CE (as amended), and Central Excise duty amounting to Rs. 1,041,424/ - was demanded from them under Rule 196 of the Central Excise Rules 1944 (hereinafter referred to as the 'Rule