(1.) BOTH these appeals raise common questions and are arising from the same impugned order. They are argued together and are, therefore, disposed of by this common order.
(2.) THESE two appeals were earlier decided by the Tribunal on 30th November 1999 by Final Orders No. 1014 & 1015/99. Orders which were made in these two matters were set aside in C.A. Nos. 3437 -3438 of 2000 which were disposed of alongwith a group of other matters and the following remand order was made by the Supreme Court on 13.1.2003:
(3.) THE show cause notice dated 31.3.93 was issued to the appellant on an allegation that during the period between March 1988 to December 1992 the appellant had evaded Central Excise duty to the tune of Rs. 1,18,40,271 (Rs. 10,30,733 as Basic Excise duty and Rs. 8,09,538 as Special Excise duty) on Pasta Food "put up in unit containers" under the guise of Pasta Food, "other" in bulk, with the intention to evade payment of appropriate duty. It was alleged that the appellant had knowingly violated the provisions of Rule 9(1) read with 173G(i) and Rule 173F of the Central Excise Rules and had rendered itself liable to penal action in terms of Rules 173Q and 209. It was alleged in the notice that during the visit to the factory it was seen that the noticee was packing Pasta Food in 20 kgs. HDPE sacks, a, fact which was not declared by them either in the classification, list or any other document. It was alleged that in its Pasta Food plant the assessee was first collecting Pasta Food in LDPE bags which were then weighed to ensure that each of such LDPE bags contained 10 kgs. of Pasta Food. After 10 kgs. of Pasta Food was weighed in LDPE bag the prepared packing slips mentioning variety of the Pasta Food, date of packing and weight as 10 kgs. were put in the bag. These slips bore signatures of the plant operator and on the reverse said the name of person collecting pallets in LDPE bags. Thereafter, two such LDPE bags of 10 kgs. net each were put in one large 20 kg. HDPE sack which was then stitched. It was further alleged that these HDPE sacks which contained 20 kgs. Pasta Food were then transferred to a godown and stacked there. At that place, the godown keeper kept a "bin card" indicating the opening balance, quantity received, quantity issued and closing balance. It was, alleged that entries were made in RG.1 on the basis of production reports received from the plant that packing of Pasta Food was done in 20 kgs. sacks. The duty was, however, paid only on the items packed and cleared in 200 gm. Pouches. The notice referred to the evidence on the basis of which it was alleged that the quantity was supplied in the sacks of 20 kgs. and alleged that though clearing of Pasta Food contained in 20 kgs. HDPE sacks was done as bulk in loose, they had not declared such HDPE sacks as unit container falling under sub -heading 1902.10. Similar show cause notice dated 31.3.93 was issued for the period January 1993 to April 1993 to the appellant alleging that they had evaded payment of Central Excise duty to the tune of Rs. 13,19,173.23 (Rs. 11,94,261.30P as Basic Excise duty and Rs. 1,24,913.93P as Special Excise duty) on Pasta Food put in unit container i.e. HDPE bags of 20 kg. each and removed under the guise of Pasta Food, "other" in bulk, with intention to evade payment of appropriate Central Excise duty.