2014 (6) TMI 416

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..... onsumption. I also find that in the balance sheet against the said production figures, it has been mentioned by way of insertion of ‘notes’ that the said figures also include captive consumption, sample issues and sub-contracted items. No other corroborative evidences have been produced by the department in support of their claim that the goods were cleared clandestinely. Thus, prima facie the App .....

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..... ublic Sector Undertaking, engaged in the manufacture of electrical goods. The ld. Sr. Advocate submitted that on the basis of production figures shown in their balance sheet and in their RG-1 Register, a demand was issued to them on the differential quantity, alleging removal of the same without payment of duty. The ld. Sr. Advocate had submitted that the department has failed to appreciate that t .....

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..... espective balance sheet. The Applicant since beginning in their reply to the demand Notice have been claiming that the difference in the figures, has been due to clearance of goods for captive consumption. I also find that in the balance sheet against the said production figures, it has been mentioned by way of insertion of notes that the said figures also include captive consumption, sample iss .....

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