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2016 (12) TMI 917 - AT - Central ExciseClandestine production - balance sheet does not match with the electricity consumption. Further, there is recovery of certain parallel invoices and production slips - Held that: - we are in agreement with the findings given in the impugned order passed by the Commissioner (Appeals), which are on based on the ratio laid down by Supreme Court in the cases of Oudh Sugar Mills Ltd. [1962 (3) TMI 75 - SUPREME COURT OF INDIA], where it was held that Not because an error due to carelessness in maintaining the registers properly as required by Rule 83 does not amount to a contravention of that rule; the only reason why we mention this is that in a factory where the turnover of sugar is so considerable and the operations conducted in which the human element plays a significant part it would not be right to base calculations on the surmise that over filling of the tanks was being practised systematically. No doubt, during the test, the tanks were slightly over filled on nine out of ten occasions as pointed out by the Assistant Chemical Examiner. But this could be attributed to a slight failure of the human element resulting from the fact that a special operation was being conducted by the operators in the presence of a Government official. We would, however, make it clear that these observations are just incidental and are not the basis of our decision. Appeal dismissed - decided against Department.
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