Per K. Sankararaman: These appeals involve a common issue and were heard together. This combined order is passed disposing of both the appeals.

2. The appellants manufacture vacuum cleaners. They clear these on payment of duty, to their depots from where they effect their sales. They had declared three items, Hose Pipe, Swivel Brush and Extension Tubes as standard accessories which are cleared from the factory with the vacuum cleaners and included their price in the assessable value of the vacuum cleaners. The department noticed that the appellants were selling their product with a number of other attachments which were described as optional accessories and that the price of these optional accessories was not included in the assessable value declared by them in their price lists. Two show cause notices were issued to them on 2.3.93 and 2.11.93 alleging evasion of Central Excise duty of Rs. 7,31,700/— and Rs. 19,57,677.90 for the periods August 92 to January 93 and February 90 to July 92 respectively. The cases were adjudicated by the Collector of Central Excise, Meerut confirming the duty demands and imposing penalties of Rs. 10 lakhs and Rs.2 lakhs under orders dated 16.12.93