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1. Show cause notice dated 13-8-1979 was issued to the appellants M/s. Parle (Exports) Private Limited, alleging that they had removed excisable goods under Item 68-CET during the period 1-3-1975 to 18-4-1979 and had evaded payment of duty amounting to Rs. 3,50,963.22. The goods referred to therein were non-alcoholic beverage bases. The appellants replied denying the allegations. The show cause notice was revised under a subsequent letter dated 16/ 18-10-1979, invoking the provisions of Rules 173PP(i), 173PP(iii), 173PP(vi) and 174 of the Central Excise Rules. After adjudication, the Collector of Central Excise, Bombay-1 passed order dated 29-12-1984 confirming the duty demand and further imposing a penalty of Rs. 25,000/-. This appeal is against the said order.