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Commissioner of Central Excise, Jaipur-I Versus M/s. Manglam Cement Ltd.

2016 (7) TMI 1067 - CESTAT NEW DELHI

Demand of duty - manufacturing of cement - it was observed that on average basis each time they had filled excess quantity of 'Net Mass of Cement' more than 50 kg in the bags than the declared standard net quantity of 50 kg per bag shown as clearance in their statutory records. Evidently, the assessee has paid Central Excise Duty on the Standard Net Weight, i.e., 50 kg per bag and the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty .....

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in terms of the standards of weights and measures (Packaged Commodities Rules, 1997) and the duty in respect of excess quantity cannot be sustained. - Decided in favor of assessee. - Appeal No. E/730/2009-EX[DB] - Final Order No. 52387/2016 - Dated:- 29-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri R.K. Manjhi, DR for the appellant Ms. Rinki Arora, Advocate for the respondent. ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Com .....

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e Anti-Evasion Unit of Central Excise Division, Kota, it was found that while filling the said 50 kgs bags of cement by electronic packers, the weight target of the said machines have been set marginally on the higher side to fill the net mass of cement in each and every bag. These packing machines are re-calibrated and weight target is set from time to time. The scrutiny of records in the factory revealed that the assessee is maintaining a register in their production/packing section, which i .....

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rs. On examination of above records, it was observed that on average basis each time they had filled excess quantity of Net Mass of Cement more than 50 kg in the bags than the declared standard net quantity of 50 kg per bag shown as clearance in their statutory records. Evidently, the assessee has paid Central Excise Duty on the Standard Net Weight, i.e., 50 kg per bag and the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty levia .....

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rs and keeping in view the nature of the cement, if they are less than 50 kgs at the time of receipt by the customers, it would be violation of BIS norms. So, a little marginal excess filling of the bag is to ensure that the ultimate customer should get the assured quantity of 50 kg cement in each and every bag. 5. While adjudicating the show cause notice issued to the respondent, Commissioner took note of the provisions of Standards of Weight and Measures (Packaged Commodities) Rules, 1977 whic .....

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he sample weighment that is done as per BIS requirements. The matter has been examined. As per Standard of Weights and Measures (Packaged Commodity) Rules, 1977, cement is required to be packed in bags containing 50 kgs. Generally, bagging in cement factories is done by automatic filling machines, adjusted to pack 50 kg in a bag. However, some times, the actual quantity filled in a bag may be little more or less than 50 kg due to the inherent nature of product and the quality of machines. Due to .....

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