ORDER

Per S.L. Peeran

The appellants are aggrieved with the order-in-original passed by Collector of Central Excise, Meerut.

2. By this order the ld. Collector has confirmed a duty demand of (i) Rs. 15,000/- basic and Rs. 750.00 (Special) on 200 pcs. of Hydraulic Power Lift Bodies cleared by assessee to M/s. Escorts Ltd. and seized by Central Excise Officers of Faridabad as duty to the above extent had been short paid on such goods under Rule 9 (2) of the Central Excise Rules, 1944.

ii) Imposed Rs. 20,000/- fine on the said seized goods and amount appropriated from Rs. 11 lakhs.

iii) Ordered for confiscation of 781 pes. of Hydraulic Power Lift Bodies bearing brand name of 'Escort' valued at Rs. 5,85,780,00 and 19 plates bearing brand name of 'B.M.' valued at Rs. 1,14,800.00, seized on 6.3.90 by Central Excise Officers and held the assessee liable to pay Rs. 80,000/- as fine and the same was appropriated from bond B-11.

iv) Demanded and confirmed a excise duty amount of Rs. 11,42,843.12 Basic and Rs. 44,953.20 (special) evaded/short paid by the party on the branded tractor parts of such tractor engine capacity of which exceeded 1800cc cleared by them to M/s. Escorts Ltd., Baridabad during