Per S.S. Sekhon :

The appellant is a Hundred percent Export Oriented Unit(E.O. Unregistered with the Central Excise and engaged in the manufacture of polished granite slabs falling under Ch.H No 6807 of Central Excise Tariff Act, 1985. They are also registered under the Customs Act 1962 and had set up the unit in June 1991.

2. On 16.10.92, the Preventive Officers visited the premises and on verification of stocks/records and seized 77Nos. of Granite slabs. The appellants vide their letter dt. 7.12.96, reconciling the stocks explained that 181 slabs polished/unpolished were removed from the factory (licensed premises) and were lying adjacent to their office, in another shed known as Jiglur Service Centre. The same were seized on 18.12.92, 78 tiles were seized on 24.12.92 from the factory.

3. A notice was issued on 15.4.93,allegingcontraventionofRule9(l), 110-B, 100-D& 100-E alleging -