Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 710 - AT - Central ExciseEvasion of duty - Clandestine removal of goods - Private register showing the production and sale of three months recovered from the assessee office - Held that:- sugar was being used in other preparations also besides preparation of basic mix such as chikki, orange bar syrup, crunchy chocolate, ripples etc. In this regard I find that the Range Superintendent of Central Excise range-IV Bhopal vide his letter dated 26.04.2001 has verified the assessee’s claim and certified that sugar was being used by them for the preparation of basic mix, orange bar syrup, for making chikki for butter scotch and crunchy chocolate, for making ripples. He has also certified the total sales of orange bars, butterscotch, and crunchy chocolate and ripple flavor ice creams as submitted by the assessee. Thus after going through the report of the range Superintendent I find that the quantity of ice cream manufactured cannot be determined correctly by taking consumption of sugar because sugar is being used in manufacture of other goods also which have a high sugar base. Assessee was also engaged in the manufacture of various types of other products, requiring use of sugar, the said fact cannot be made the basis for clandestine activities. Otherwise also, I find that it is well settled law that charges of clandestine removal cannot be made on the basis of alleged consumption of one of the raw materials - As regards the challans recovered from the dealers of the assessee I find from records that the investigating officers have not brought any evidence to co-relate the same with any other evidence such as transportation of goods, receipt of payment for such supplies - Decided against Revenue.
|