1996 (8) TMI 326

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....ginal No. 9/79, dated 6-6-1979 passed by the Collector of Central Excise, Jaipur was challenged before the CEGAT. The Collector of Central Excise, Jaipur held that M/s. Hira Cold Storage and Ice Factory, Jaipur (appellants before the Tribunal and applicant before the High Court) and M/s. Rajasthan Farms and Food Products, Jaipur had contravened Rules 173B, 173C, 173F, 173G and 174 of the Central Excise Rules, 1944 and rendered themselves liable to penal action under Rule 173Q and Rule 226 of the Rules. The Collector also imposed on both the parties penalty of Rs. 2,000.00. The parts of the refrigerator and airconditioning machinery valued at Rs. 86,809.00 were confiscated under Rules 173Q and 226 of the Rules, granting option to the appella....

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....installed in the premises of the appellants was not the one said to have been purchased from M/s. Mohan Lal Gauri Shanker as claimed and that the condenser was made at site from C class steel pipe purchased from the market. Thus it appeared that the appellants and M/s. Rajasthan Farms and Food Products manufactured excisable goods i.e., parts of refrigerating and A.C. machinery falling under T.I. 29A(3) without obtaining a central excise licence and cleared the same to be installed in the factory premises of the appellants without payment of central excise duty and without accounting the same in the statutory records and without cover of a valid gate pass. Show cause notice was issued to them to show cause why the parts of refrigerating and....