2003 (9) TMI 373

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.... Shri Uma Shankar, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - We have heard both sides. The appellant is a small-scale unit which having filed a declaration under notification No. 11/88-C.E. (N.T.) had taken exemption from the operation of Rule 174 of the Central Excise Rules, 1944. The impugned order has been passed demanding duty on items which the appellants manufact....

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....pared to the stock recorded in the register. It is the contention of the learned Consultant that when the unit is exempted from the excise control, no action can be taken under the law against minor discrepancy in maintaining their own stock register. 2. After hearing both sides and perusal of case records, we find that the demand of duty and penal action is not justified since the appellant....