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2017 (6) TMI 715 - AT - Central ExciseClandestine manufacture and removal - Ceramic Sanitaryware - case of the Revenue is based on the difference between RG-I Register and quality inspection records maintained by the Appellants - Held that: - It has been categorically stated that after firing of the products these are inspected and given grades; grade (a) which are saleable, good quality products are entered in the RG-I Register; grade (b) is further taken up for repair and re-firing; and whereas grade (c) is a waste and not saleable - the impugned order did not give a categorical finding as to how the Revenue still sustains the allegation of unaccounted production and clearance of excisable goods - the Department did not have any evidence regarding unaccounted manufacture and clearance, and shifted the burden on the Appellants to prove the absence of such unaccounted clearance. Such course of action is against the basic principle applicable to establish a case of unaccounted clearance resulting in short payment of duty - demand set aside. Short payment of tax - non-inclusion of value of seat covers while discharging duty on Water Closets cleared by the Appellants - extended period of limitation - penalty - Held that: - the item under consideration in the present appeal is seat cover for Water Closets. Admittedly, Water Closets are put to use with seat covers. These are not generic items and are actually made to the particular specification without which the Water Closets cannot be put to effective operational use. The Appellants are not clearing the seat covers along with Water Closets in all cases, does not take away the basic fact that these seat covers are essential parts of Water Closets - the value of seat covers supplied along with the Water Closets should form part of the assessable value of Water Closets. Appeal allowed - decided partly in favor of appellant.
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