K. Prakash Anand, Member (T)

1. In this matter the facts which survive for our consideration are that when the Central Excise Officers visited the appellant's factory on 5th October, 1979, they found that the manufacturer was concurrently preparing and issuing two sets of invoices for his goods, some handwritten and some typed. Some of the invoices in one set were in disagreement with corresponding ones of the other set in respect of identity of buyers, quantity and value of the goods etc. It was observed that the total value of clearances of the goods during the period in question amounted to Rs. 4.95 lakhs, so far as the accountal in the excise record went. However, it appeared that the appellants had also manufactured and separately cleared goods of a further value of Rs. 1.60 lakhs during the same period. The total production, therefore, valued over Rs. 5 lakhs disentitling the appellants from exemption from duty being availed of by them under Notification No. 71/78 dated 1-3-78, which was admissible only to manufacturers whose production was within the ceiling of Rs. 5 lakhs in value. It is further alleged that the appellants charged and recovered higher prices than those