Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 989 - CESTAT NEW DELHIDuty demand on Clandestine Removal of polyester chips- Failed to reconcile the quantity of polyester chips – Held that:- Whatever be the explanation for the difference, one fact which is clear is that the quantity of polyester chips as on 31.03.96 as recorded in the Central Excise record is 605.665 MT which is more than the closing balance as on 31.03.96 mentioned in the balance sheet for 1995-96 - The assessee’s duty liability is on the quantity reflected in their statutory Central Excise records and the question of an un-account clearances would arises only if the figure of production of clearances, as mentioned in the balance sheet of a particular year, is more than that reflected in the Central Excise records. The closing balance of polyester chips as on 31.03.96 recorded in the Central Excise records on which the duty is supposed to have been paid, is more than the closing balance as on 31.03.96, recorded in the balance sheet – Thus, the duty demand on the difference between the balance of 605.665 MT in the Central Excise records and the balance of 570.590 MT in the balance sheet without any basis - the duty demand on alleged clandestine clearances of 35.075 polyester chips during 1995-96 is not sustainable. Duty Demand on Clandestine Removal of P.P. chip waste – Held that:- In the ER-5 Returns the three types of wastes were being separately reflected and the letter dt. 21.09.04 of the Range Superintendent also mentions the yarn waste, polymer waste and chip waste separately – the quantities of P.P. waste are actually of polymer waste which have been duly accounted for in the Central Excise records - When the very basis for duty demand mentioned in the Show Cause Notice vanishes, the order upholding this duty demand, would not be sustainable – Decided in favour of Assessee.
|