1977 (8) TMI 156

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....ed the case records. In the Adjudication Order the Assistant Collector has confirmed a demand served on the appellants and has also imposed a penalty of Rs. 250/- (Rs. Two hundred fifty only) under Rule 173Q of the Central Excise Rules, 1944 because the appellant had manufactured and cleared cold rolled strips without obtaining a Central Excise licence and without payment of duty thereon during th....

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....ps' is well defined in I.S.I. According to the I.S.I. definition (I.S.I. 5-113), strips should be in straight length or in coil form. The appellants describe the subject goods to be of irregular size and shape. They have not been seen by the officers below at any stage. Comparable goods have been examined by the officers below nor any trade opinion has been obtained about their description. Theref....