PACKAM AND CO. Vs. CCE

JUDGEMENT

(1.) THE Appellants took over a portion of the factory belonging to one M/s. Extrusion Processes Ltd. in the year 1979 and were carrying on the activity of converting one type of duty paid metal container into another type of container. They were issued a Show Cause Notice dated 11.2.1991 demanding duty on the aluminium bottle, waste and scrap of aluminium and condensers cleared from the factory between 1.3.1986 to 29.2.1988 amounting to Rs. 13,02,580.63. The show cause notice alleged that the Appellants had manufactured these goods without payment of duty and without cover of a valid document, did not account excisable goods in statutory records nor filed returns or classification list and price list and that they suppressed the fact that they had manufactured excisable goods with intend to evade payment of duty.

(2.) THE appellants constituting (sic) the notice on the grounds of -

(3.) AFTER hearing both sides and considering the submissions we find: