Per K.K. Bhatia:

The Central Excise Officers of Headquarters (Anti-Evasion), Commissionerate, Jaipur-I, visited the factory of the appellants on 9 11.9.1998. They found that the appellants were engaged in the manufacture of car matting/other mattings. They has neither obtained any registration from the Central Excise Department nor had been paying central excise duty on removal of their final product. Certain documents/records were resumed from heir premises for further scrutiny From the scrutiny of these records, it was learnt that they were clearing their final products viz. car mattings or floor foot mats of the cars and accordingly it was observed that during the period 1995-96 to 1998-99, they has cleared finished goods valued at Rs 78,79,908.75 without payment of duty of central excise amounting to Rs 21,95,458.77 as per the particulars given below -

In this connection, the statement of Smt. Jyotsna Sharma, Proprietress of the party, was recorded on 11.9.1998 and 17.9.1998. in her statements, she deposed that they were manufacturing car mattings since 20.8.1995 with the raw material re. no