- (1.) Heard Shri R.N. Vajpai, learned Counsel for the petitioners. None appears for the respondents.
(2.) It is 1984 petition. This petition is directed against the impugned orders dated 22-8-1984, 28-9-1979 and 28-6-1979 contained in annexures 11, 8 and 7 to the petition passed by the Respondents No. 1, 2 and 3 respectively.
(3.) The short facts leading to the petition are as under :The petitioner M/s. Charan Metal Corporation is carrying on business of manufacturing steel furniture since 1965 with the aid of power and at times when it is found necessary due to urgency of supply of materials firm also purchases and gets fabricated steel furnitures to cope with demand orders. The firm supplies steel furniture on rate contract. On information received, the Preventive Officers of the Central Excise Division, Kanpur visited the premises of the factory on 10-9-1975 and they observed on the basis of perusal of records and examination of certain persons that the manufacturing of steel furniture was with the use of power and that the alleged manufacturing carried out by S.K. Steel Furniture was also really of M/s. Charan Metal Corporation. The inquiry was, therefore held and on this basis order was passed for confiscation of seized goods of various items of steel furniture subject to payment of redemption fines and also imposed a penalty Rs. 50,000/- and demanded duty on the manufacture of steel furniture valued at Rs. 7,56,987.62 cleared during the period from 1-4-1973 to 10-9-1975. On an appeal by the appellants to the Central Board of Excise and Customs, the Board passed an order dated 28-9-1979 upholding the orders passed by the Respondent No. 1 the Collector, Central Excise, Kanpur. Against this order this petition is filed.;