Per Archana Wadhwa :

The appellants are challenging the confirmation of demand of duty of Rs. 1,10,166.00 (Rupees one lakh ten thousand one hundred sixty-six) confirmed against them on the findings of clandestine removal of Battery Plates manufactured by them. An identical amount of penalty has also been imposed upon them; that the said demand of duty has been confirmed against the appellants on the basis of the entries made in the diary maintained by Shri Muneswar Pandit, Proprietor of the appellant firm. In his on-the-spot statement, he, on behalf of the appellant firm, had admitted that he had been clearing the goods without coverage of challans and without payment of duties. Apart from the statement of the appellant company, there is a statement of Shri Jaiprakash, Supervisor of the appellant company. In the said statement, both these persons deposed that the entries made in the private exercise book reflect the partywise and datewise removal of their manufactured final products from their factory. In fact, the proprietor firm has the responsibility/liability for payment of duty on the Battery Plates cleared under the challan of another Unit situated in the premises which w