Per T.P. Nambiar: The above-captioned Appeal is filed against the Order No. 7 (2404.39) CE/87/Collector-54/87 dated 30.10.1987 passed by the Collector of Central Excise & Customs, Bhubaneswar. In terms of this Order, the learned Collector has confiscated 61.000 biris under Rule 9 (2) read with Rule 52 A of the Central Excise Rules, 1944, leaving an option to the Appellants for redemption of the said biris on payment of a fine of Rs. 100/-. He has confirmed a duty demand amounting to Rs. 1,28,048.73 on 3,33,89,500 biris, and also imposed a total penalty of Rs. 6,000/- on them.

2. The Central Excise Officers with the Superintendent (Preventive), Central Excise and Customs, Bhubaneswar paid a surprise visit to the Bidi Factory of M/s. A.N. Guha & Co. (L-4 No. l/Bidi/75), Sambalpur on 22.10.86 and verified the accounts and stock of Bidi physically. The stock of bidi agreed with the book balance. Thereafter the officers collected intelligence at the said factory that non-duty paid bidis were stored in the residential premises just adjacent to the factoryof Shri A.N. Guha. partner of M/s. A.N. Guha & Co. Then the officers on the strength of a search warrant issued by the Assistant Co