Per Archana Wadhwa :

The Commissioner vide the impugned Order dated 26.4.99 has confirmed a demand of duty of Rs. 17,58,084.00 in respect of Banphool Perfumed Hair Oil manufactured by the appellants on the finding that during the period from 15.11.97 to 31.7.98, the appellants had indulged in clandestine manufacture and removal of the said goods, thus evading the said duty. An amount of duty of Rs. 7,258.00 has also been confirmed in respect of the goods found short during the joint stock-taking conducted on 31.7.98 at the time of visit of the Officers. Penalty of an equivalent amount has been imposed under the provisions of Section 11AC of the Central Excise Act, 1944. The appellants have, further, been directed to pay interest on the aforesaid demand under 11AB of the said Act.

2. The above Order has been passed by the Commissioner based upon the entries made in two small note-books recovered from one Shri Subhash Singh during the course of visit of the Officers in the appellants' factory on 31.7.98. The appellant firm has taken a stand before the Commissioner that said Shri Subhash Singh was not a worker in their factory and as such, the note-books recovered from his possessi