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2011 (2) TMI 581 - AT - Central ExcisePenalty - Confiscation - 100% EOU - Inquiry was made with Shri J. Arora, Director of the appellants unit, who stated that excess stock of irregular marble slabs may be due to difference in sale/purchase dimensions over the period of one year - As per sub-rule (2) of Rule 17, the EOU is required to maintain a prescribed format an account relating to production, giving the description of the goods, quantity removed, and also the duty paid - It is also plea of the appellant that the excess quantity found is only 0.44% of the total quantity manufactured in year and this cannot be due to deliberate non-accountal - there is no evidence that the appellant had any intention to illicitly remove the excess goods without payment of duty - Appeal is allowed
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