2013 (5) TMI 514

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..... lizers Ltd against the order in appeal dated 1st October, 2004. The brief facts of the case are that appellants are manufacturing Sulphuric Acid for captive consumption to manufacture the fertilizers. Sulphuric Acid is fully exempted under Notification No. 4/97 dated 1.3.97 for captive consumption. The appellants are also clearing Sulphuric Acid for export as well as for home consumption on paymen .....

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..... 2. The learned Advocate appearing for the appellants submits that there is no difference in the particulars shown in the balance sheet and excise records. He submits that the quantity of 16,318.322 MTs has been shown in the balance sheet as consumption for the year 1997-98 whereas as per Central Excise records, the figure is 19,162.767 MTs and Revenue is demanding duty on the differential quantity .....

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..... in the balance sheet as well as in the Central Excise records, duty has been correctly demanded by the lower authorities. 4. We find that there is a difference of quantity of 2844.445 MTs between the figures of Central Excise records and balance sheet for the year 1997-98. We also note that in the opening balance of 1998-99, the opening stock of Sulphuric Acid is 3685.115 MTs. As explained by the .....

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