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2015 (12) TMI 1638 - CESTAT CHANDIGARHClandestine removal - precipitated calcium carbonate - Revenue's claim that the appellant is engaged in the activity of manufacturing precipitated calcium carbonate which attracts duty and the same has been cleared by the appellant in the guise of calcium carbonate which attracts nil rate of duty thereby evading payment of duty - Held that: - The report of CRCL clearly shows that the samples drawn do not conform to the specification of precipitated calcium carbonate as per IS : 8767-1978. On the said report, no finding has been given by the chemical examiner with regard to classification but clearly stated that these are the samples drawn are not of precipitated calcium carbonate. As it is fact on record, the appellant is manufacturer of lime stone, quick lime powder, calcite which are chargeable to nil rate of duty under CTH 2521 00 90. 2522 10 00 and 2530 90 30 respectively. In that circumstance, without any corroborative evidence, it cannot be alleged that the appellant is only manufacturing precipitated calcium carbonate. It is alleged that stock of 337 MT of precipitated calcium carbonate and 42 MT of quick lime powder which are not entered in the RG-1 register. We have seen that opening balance on 5-6-2007 as per RG-1 register. As 95 MT, 27 MT, 118 MT, 110 MT and 11 MT of precipitated calcium carbonate and production for the day 5-6-2007 was to be recorded on 6-6-2007 and the same could not be recorded due to visit of DGCEI officers on 6-6-2007 - it cannot be alleged that the seized goods were not entered in the RG-1 regiser - the demand is set aside. The raw material i.e. lime stone 40000 MT, pet coke 1000 MT and charcoal 1000 MT were also seized. The said quantity has been arbitrarily taken by eye estimation and no verification report/chart prepared and it is not possible to verify the said huge quantity of raw material in a single day - the allegation of non-accountal of goods in the statutory record is not sustainable. Demand set aside - appeal allowed - decided in favor of appellant.
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