9911796707
TMI Blog1998 (7) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Marbles (P) Ltd., being aggrieved with the Order-in-Original dated 3-1-1994 passed by the Collector of Central Excise, Jaipur. 2. The matter relates to the demand of Central Excise duty of Rs. 1,45,075/- in respect of the marble tiles alleged to have been removed without payment of Central Excise duty. A penalty of Rs. 20,000/- had also been imposed on the appellants by the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the private record was maintained by the Sorter for his own purpose and did not reflect the excisable production and clearance. He submitted that all the entries were covered by the excise gate passes and that except those quantities which the appellants themselves had admitted to have been removed without payment of duty, no other quantity was removed without proper excise gate passes. In so far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arble tiles one Thomas George. The Director of the Company in his statement recorded on 19-11-1991 had admitted that some quantity of marble tiles had not been entered in the RG-1 Register and the same had been removed without payment of Central Excise duty and without issue of gate passes. The appellants had voluntarily debited the duty amount of Rs. 1,969/- in their personal ledger account. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 1,45,075/-. The appellants were working under the self-removal procedure under which a great trust is reposed in the assessees. Taking note of this fact and taking into account the admission of the appellants, I confirm the amount of penalty of Rs. 20,000/- imposed on the appellants. The demand of Rs. 1,969/- which the appellants had already paid is confirmed. Taking into account all the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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