TMI Blog1998 (12) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... ajja Ram, Member (T)]. In this appeal by M/s. Krishna Carbon Paper Co., Lakhimpur, the duty of Rs. 26,057/- has been demanded by the adjudicating authority, Dy. Collector of Central Excise and redemption fine of Rs. 5,000/- and a penalty of Rs. 10,000/- had also been imposed. The appellants were engaged in the manufacture of carbon paper. On a visit by the Central Excise Officers on 23-10-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the carbon paper manufactured out of 783 kgs. of tissue paper had been worked out as per the formula given by the Manager himself. 2. We have heard Shri Randhir Singh, ld. Advocate who submitted that the relied upon documents were not made available to the appellants, the appellants were a small scale manufacturers located in remote area and that they had explained the various entries in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Excise Officers visited the factory on 23-10-1986. According to the Revenue, the goods were in fully packed condition ready for despatch. This has been contested by the appellants. The goods were seized on the ground that 24 reams, 852 packets and 13 boxes containing carbon paper had been manufactured by the appellants clandestinely and were for clandestine removal. We find that the goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material on record to dispute the finding of fact of the adjudicating authority in so far as the demand of duty of Rs. 26,057/- is concerned. The benefit of the small scale exemption had been extended in favour of the appellants as discussed at page 5 of the order-in-original. According to the appellants their value of clearances was Rs. 14,51,107.50. On the basis of the entries in the note book e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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