1998 (7) TMI 260

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....e private records, the production was entered per sq. mtr. and in their excise records also the stock was entered per sq. mtr. There was a difference. The appellants had explained that the two exercise books recovered were maintained by their contractors for claiming their wages and they did not reflect their correct production. The matter was adjudicated by the Collector of Central Excise, Jaipur, who demanded a differential duty of Rs. 2,41,422/- and imposed a penalty of Rs. 25,000/-. 2. I have heard Shri Punkaj Mullick, Advocate, for the appellants. The learned Advocate submitted that the appellants had explained that the exercise books recovered belonged to their contractors and that the differential was on account of breakages.....

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...., the Central Excise officers visited their premises and exercised certain checks. It was found that the unit had maintained private records in the form of exercise books, production slips and ledgers. It was found that all the stocks maintained in their private records was not so entered in their excise records. 5. The appellants had explained that the difference related to the broken pieces and that the broken pieces were not accounted for as they did not attract any Central Excise duty. I find that the broken pieces were excisable but were enjoying exemption under Notification No. 16/90-C.E., dated 20-3-1990. The marble in or in relation to the manufacture of which any process was ordinarily carried on with the aid of power and w....