ORDER
S.S. Kang, Member (J)
1. The appellants vide letter dated 21-10-1999 made a request to decide the appeal on merit.
2. The appellants filed this appeal against the Order-in-Original dated 26-11-1992 passed by the Collector of Central Excise, Bombay.
3. Brief facts of the case are that the appellants are engaged in the manufacture of M.S. drums. On 23-6-1990 a tempo bearing No. MRQ 3683 was intercepted by the officers of the Revenue. The gate passes accompanying tempo under which the goods were cleared shown a description of goods as waste and scrap of the metal. On examination of the goods it was found that along with some scrap the drums and components of drums were also in the tempo.
4. The adjudicating authority issued the show cause notice and after hearing the appellants held that the appellants were clearing drums and components of drums under the cover of waste and scrap and ordered the confiscation of the goods. The goods were released on redemption fine and a penalty was also imposed on the appellants. Heard Shri Ashok Kumar, learned DR and perused the appeal papers.
5. The contention of the appellants in the appeal memo is that the seized drums were defective. Therefore, these were cleared as waste and scrap. The Adjudicating Authority in the impugned order relied upon the statement of Shri A.A. Ali, dealer of empty drums and scrap, who in his statement submitted that the goods in question were metal containers and parts of metal containers and these can be used as such without any repair. The appellants had not produced any evidence to show that these drums were damaged and are unfit to be used as such. After taking into consideration the facts and circumstances of the case, we find no infirmity in the impugned order. Accordingly, the appeal filed by the appellants is rejected.