1998 (6) TMI 336

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.... 1420-32/98-WZB<br>Central Excise<br>S/Shri Gowri Shankar, G.N. Srinivasan, JJ. REPRESENTED BY : S/Shri Vipin Jain, C.A., P.B. Vichare, Consultant, A.K. Biswas, Advocate and B.M. Kalyankar, Consultant, for the Appellants. Ms. R. Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - &nbsp;These 13 applications are for waiver of duty of Rs. 91.62 lacs (approximatel....

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....rning note books recovered from the factory of the assessee. The Commissioner has found that these note books contained details of excisable goods cleared without payment of duty on brass rods, wires and strips. The Commissioner found that these were cleared in nil duty gate passes by describing them as ball point pen tips, which were exempted. He contends that these records which are the sole bas....

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....tice for the proposed penalties nor any finding in the order of the Commissioner. It is further contended that they were innocent buyers and were not aware of any evasion of duty. 4.&emsp;The Departmental Representative contends that Shetty, who made the entries in the note book had in his statement admitted that they related to non duty paid goods. The book was recovered from the premises of t....