Per Archana Wadhwa : Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the authorities below.

2. The appellants M/s. Kumar Cotton Mills (P) Ltd. are engaged in the processing of cotton and man-made fabrics. Their factory was visited by the Central Excise Officers on 3/4.10.02, who conducted various checks and verifications. The officers recovered certain records maintained by the appellant under the cover of Panchnama and in the presence of appellant's representative and independent witnesses. As per one lot register maintained by the appellant, it was seen that the details of fabrics entered there in, were not recorded in the statutory record. On being questioned, Shri Rajendra Prasad R. Agarwal, Director of the Company, in his statement recorded on 4.10.02 and 20.11.03 admitted having cleared the said goods without payment of duty and deposed that the said register was being maintained by his printing master Shri I.M. Thakur, who had left the company about two weeks ago. However, the efforts were made by the Revenue to contact Shri Thakur, which did not succeed.

3. On the above basis, the proceedings were initiated