KALANIDHI Vs. CCE

JUDGEMENT

(1.) THESE are two appeals filed by M/s. Colour Prints and M/s Kalanidhi, Bombay against the common order -in -original passed by the Additional Collector, Central Excise, Bombay dt. 16.1.1989. By the impugned order excise duty of Rs. 2,47,890.37 was confirmed against the appellants. Monetary penalty of Rs. 35,000/ - on each of the appellants as well as redemption fine of Rs. 1,000/ - was also imposed by the same order.

(2.) THE charge against the appellants relate to clubbing of manufacture of printed cartons by both the firms and evasion of excise duty by suppressing the facts of production and clearance.

(3.) BOTH the appellants M/s. Colour Prints and M/s. Kalanidhi are engaged in the manufacture of printed cartons falling under TI 17(3) of the erstwhile Central Excise Tariff. On the basis of intelligence, Show Cause Notices were issued to both the appellants on 22.5.1986 alleging contravention of various provisions of the Central Excise Rules and for having suppressed facts about production and clearance of excisable goods without accounting for the goods, in RG 1 Register and for not filing classification and price lists and for removal of excisable goods without payment of appropriate duty. They were also called upon to show cause why all the goods seized should not be confiscated.