TMI Blog1996 (8) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... to 31-10-1977. Considering that the case has dragged for a long period, I take a lenient view and impose a penalty of Rs. 500/- only under Rule 92E of the Central Excise Rules, 1944. I also confiscate the seized Khandsari sugar weighing 12 qtls. under Rule 92E ibid. However, I give the party an option to redeem the same on payment of redemption fine of Rs. 100/- The option should be exercised within one month of the receipt of this order. 2. The facts of the case are that the officers of the Central Excise paid a surprise visit to the Khandsari factory of the appellants. This factory was operating under the compounded levy system for the period from 1-11-1976 to 31-10-1977. The appellants had declared that they will work with one centri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al analysis has been taken at a later stage on 13-2-1978 whereas the show cause notice was issued on 6-2-1978; that the ld. Collector misinterpreted the Rule 92B of the Central Excise Rules, 1944; that the word `unit has been clarified and linked with the manufacturing operation from the date on which the centrifugal starts manufacturing khandsari sugar and closure of unit on the dates on which the centrifugal finally stops for the season; that sub-rule (2) of Rule 92B of the Central Excise Rules, 1944, the seasons have been defined from ₹ 1st day of November to 30th day of June of the year and from ₹ 1st day of July to 31st day of October of the year ; that the learned Collector admitted in Para 6 of the adjudication order ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty for the whole season from 15-1-1977 to 31-10-1977 has therefore, rightly been demanded. The ld. DR submitted that the contention of the appellants that what they were manufacturing was not sugar, was incorrect inasmuch as the samples were tested by the chemical examiner who opined that sample as received contained less than 90% sucrose. He submitted that the samples were tested after four years and by that time they had deteriorated by natural process. 5. Heard the submissions of both sides. On careful consideration of the facts on record and the submissions made before us, we find that on 31-10-1977 when PIO, Moradabad visited the appellants factory, he found that two centrifugals were working. We also observe that the Sector Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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