Per P.K. Kapoor :

This is an appeal against the order passed by the Collector of Central Excise, Kanpur. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Printed Plastic Films, Printed Laminates and Pouches made of Printed Laminates. On the basis of intelligence that they were removing excisable goods without obtaining Central Excise licence and without obtaining Central Excise duty, the officers of the Directorate of Anti Evasion searched their Registered Office and the factory premises and seized certain documents and 825 Kgs of flexible laminated printed polyster film valued at Rs.1,07,250/- and other finished goods/Pouches valued at Rs.30,510/- and semi-finished goods weighing 779.200 Kgs. They also recorded the statement of Shri S.K. Maheshwari, Director of the company who in his statement dt. 1.8.89 stated that the appellants had not filed any declaration seeking exemption from licensing control. He also confirmed that the value of the goods cleared during 1988-89 was Rs.93,36,912.89 and between 1.4.89 to 31.7.89 they had cleared goods valued at Rs. 35 lacs. Since no invoices in respect of sales made by the appellants from 1.4