Per S.L.Peeran: In all these appeals, common questions of law and facts arises, hence they are taken up together for disposal as per law. By common order-in-original dt. 28.8.90, the Collector of Central Excise, Rajkot passed a common order in respect of M/s. Super Engg. Co., Shri Kahan Traders, M/s. Mehta Engineering Works, M/s. Mehta Brothers and M/s. Mehta Industries (i) confirming the duty demand of Rs. 16,85,247.30 against M/s. Super Engineering Co. for heavy manufacture of brass scrap/laddi etc. weighing 510.681 MTs said to have been manufactured and removed clandestinely during the period 3.12.80 to 16.8.87 in terms of Rule 9 (2) read with proviso to sub-section (1) of Section 11A of the Central Excises & Salt Act, 1944.

ii) Confirmed a demand of Rs. 8,28,468.30 against M/s. Mehta Industries in respect of brass scrap/laddi etc. weighing 251.051 Mts. manufactured and said to have been removed clandestinely during 1.1.85 to 21.1.87 by M/s. Mehta Industries/Mehta Moulding Works, the latter having clearly admitted to be only a division of M/s. Mehta Industries, in terms of Rule 9 (2) read with proviso to sub-section (1) of Section 11A of the Central Excises & Salt Act, 1944.

iii) Confirmed a demand of Rs. 6,58,637.40 against M/s. Mehta Engineering Works in respect of same goods weighing 199.67 MTs manufactured and said to have been cleared clandestinely during the period 14.12.84 to 29.4.87 under the said Rule and Section of the said Act.

iv) Confirmed a demand of Rs. 7,00,814.40 against M/s. Shri Kahan Traders in respect of the same goods weighing 212.368 MTs manufactured and removed clandestinely during 4.4.85 to 24.8.87 under the said Rules and Section of the Act.

v) Confirmed a demand of Rs. 1,08,916.50 against M/s. Mehta Brothers in respect of the same goods weighing 33.005 MTs said to have been manufactured and removed clandestinely during the period 19.10.85 to 2.12.85 under the said Rules and Section of the Act. The ld. Collector has also imposed penalty under Rule 173Q (1) of Central Excise Rules, 1944 in the following manner :

The ld. Collector did not impose any penalty on M/s. Mehta Moulding Works which is, as indicated above, admitted to be a Division of M/s. Mehta Industries and from whom the duty has been demanded.

2. The Collector of Central Excise, Ahmedabad by his order dt. 25.9.90 has confirmed a duty demand of Rs. 12,38,727.60 under Rule 9 (2) read with Section 11A of the Central Excises & Salt Act, 1944. On the allegation that the appellants had manufactured brass scrap without obtaining licence and removed the same clandestinely. He has also imposed a penalty of Rs. 10,00,000/- on M/s. Arat Electro Chemicals Pvt. Ltd. under Section 173Q of Central Excise Rules, 1944 and penalty of Rs. 5,00,000/- on Shri Chandrakant J. Shah of M/s. Arat Electro Chemicals under Rule 209A of Central Excise Rules, 1944. The facts of the case in both the orders, in which the facts appeared to be common are that the 'brass dross/ash' on importation into India was assessed to Customs Duty under Chapter 26 (heading 26.02/04) of the Customs Tariff Act, 1975, on which no additional duty under the Customs Tariff Act, has been paid by the importers with reference to Central Excise duty leviable under Tariff Item 26A of Central Excise Tariff as it existed prior to 28.2.86, or there after under Chapter 74 of the Central Excise Tariff Act, 1985, as the case may be.

2.1. The importers/traders of 'brass dross/ash' either sold the said material as such, or after subjecting the said material to certain "processing", to traders/actual users/buyers by describing/invoicing as 'Brass dross, refined dross, B .D. Scrap, Pittal Bhangar' etc.

2.2. Such "processed" material viz. refined dross B.D. Scrap, Dross, Pittal Bhangar etc. appear to