https://www.taxtmi.com/caselaws?id=89797 Private records showing exact production measurements supported a differential central excise duty demand on marble slabs and broken pieces, because the assessee had not maintained separate breakage records and the plea that the difference represented only broken pieces was rejected. The broken pieces were treated as excisable goods, although they were eligible for exemption under Notification No. 16/90-C.E.; goods classifiable under sub-heading 2504.90 still had to be properly accounted for in statutory records. The duty demand was upheld, while the penalty was reduced on the ground that the original quantum was excessive in the circumstances, granting partial relief to the assessee. en-us Thu, 09 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89797 Private records showing exact production measurements supported a differential central excise duty demand on marble slabs and broken pieces, because the assessee had not maintained separate breakage records and the plea that the difference represented only broken pieces was rejected. The broken pieces were treated as excisable goods, although they were eligible for exemption under Notification No. 16/90-C.E.; goods classifiable under sub-heading 2504.90 still had to be properly accounted for in statutory records. The duty demand was upheld, while the penalty was reduced on the ground that the original quantum was excessive in the circumstances, granting partial relief to the assessee. Case-Laws Central Excise Thu, 09 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89797