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Commissioner of Central Excise, Bombay Versus M/s. Reliance Industries Ltd.

2015 (9) TMI 1030 - SUPREME COURT

Clandestine removal of goods - Non accounting of goods in RG-1 register - Held that:- Factual aspects were considered by the CESTAT in detail and more, particularly, the manner in which the matter was dealt with by, none else, but the officers of the Revenue themselves, a finding of facts was arrived at to the effect that the said yarn was treated as waste. - Finding does not suffer from any infirmity. We, thus, confirm the order passed by the CESTAT - Decided against Revenue. - Civil Appeal No. .....

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manufacture of polyester filament yarn (hereinafter referred to as the 'yarn'). During the production of this yarn, it is wound on bobbins/ tubes to a standard size of 8 to 9 kg. In some cases, due to mechanical/ operational defects, the threads of yarn get broken before reaching the standard size. In such a case, the bobbins, which are partially wound, are removed and new bobbins are inserted. The partially wound bobbins are also marketed in separate lots, i.e., in the lots of 8-6 kg, 3 .....

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ccounted in the RG-1 register for the production of polyester filament yarn on bobbins of 1 kg. and less to the tune of 126.65 metric tonnes for the period October, 1982 to April, 1985 and the same was explained in paragraph 4 of Annexure 'A'. It was also alleged that this yarn was removed without determining the Central Excise Duty as required under Rule 173F and 173Q(1) read with Rule 9(1) resulting in short payment of Central Excise Duty to the tune of ₹ 1,06,07,775/-. The asses .....

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eal in this Court. The appeal of the Revenue was disposed of by this Court resulting into remand of the case back to the CEGAT for proper consideration inasmuch as in the opinion of this Court, some of the aspects were not discussed properly and considered by the CEGAT. After remand, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has again come to the same conclusion for which it has given detailed reasons in the impugned order which is the s .....

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er question is whether such yarn was released from the tubes by cutting it and it was added to the waste arising at other stages. There is no account kept or produced before any authority about such cutting or adding to the waste arising at other stages. Therefore, the findings on these have to be based on the collateral evidence available. As already noted, there has been considerable contemporaneous correspondence between the appellant and the jurisdictional excise authorities about waste aris .....

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held in stock to be about 23 lakhs Kg. with regard to this same waste, the officer who carried out the stock taking, explained to the Additional Commissioner that the waste included waste at the yarn stage. He also has stated that the waste stored outside the factory included yarn waste. Even the letter of the Supdt. under which the assessee was directed to account waste, category wise, notes that waste arises at the yarn stage. These observations of facts from time to time by the field officers .....

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