1. Put stiff whipped cream in a large star-nozzled icing bag.
2. Refrigerate till required.

For Plum Mixture:

1. Peel and chop plums.
2. Add sugar, heat on slow flame, till sugar melts.
3. Add 50 ml. water, allow to simmer for 2 minutes.
4. Add lemon juice, stir, take off fire, cool.
5. Strain, saving both plums and liquid separately.

For Sponge:

1. Keep aside till required.
2. Melt butter in a deep bowl.
3. Mix together, flour, sugar and milk powder in another bowl.
4. Add some flour mixture and milk to butter, alternatingly.
5. Mix while adding, till all flour and milk is consumed.
6. Add essence, both soda and baking powder, beat well till smooth and light.
7. Pour into small paper tart cases or muffin cups, till 2/3 full.
8. Bake in preheat oven at 160^oC for 20-25 minutes.
9. Pierce and check to see that skewer comes out clean.
10. Cool completely.
11. Scoop out a crater on top of each muffin.
12. Sprinkle liberally with drained plum liquid.
13. Place a spoonful of plums in crater.
14. Pipe out a swirl of whipped cream over plum muffin.
15. Serve individually.

Making time: 1 hour
Makes: 12-14 cupcakes
Shelflife: 2-3 days, refrigerated