G.P. Agarwal, Member (J)

1. The instant appeal is directed against the Order-in-Original No. 14/83/T.I.4ii/3ii dated 14.7.83 passed by the Additional Collector of Central Excise Customs, Indore confiscating 8800 H.M. Biris valued Rs. 165/- with an option to redeem the same on payment of a redemption fine of Rs. 125/- and also demanding a duty of Rs. 83,317-90 on the goods removed without payment of Central Excise Duty besides imposing a penalty of Rs. 2,000/-.

2. Factual Backdrops: As a result of the surprise checking of the records and stocks of the appellant's factory - a biri manufacturer -8800 hand made biris in 22 pudas were found in excess of R.G.12A Register. During the course of checking of the factory some private records pertaining to manufacture of H.M. Biris were also recovered. After the scrutiny of private records it was found that the appellant had received 2,35,16,300 biris from different sattedars/persons during the period from 2.11.81 to 12.8.82, but only 16,48,750 H.M. Biris were accounted for in the R.G.12A Register during the said period. In his statement recorded on the spot, the appellant stated that the work of maintenance of the excise records was done