TMI Blog2017 (9) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... ies was filed by appellant - Held that: - It clearly means that manufacture had not taken place and the process of manufacture was not completed. Therefore, there was no need to enter the same in record RG-1 nor there was any need to file ER-1 return in respect of the same. Since the duty is on manufacture and the process of manufacture had not been completed, there was no question of payment of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange Superintendent that around 10:45 am on 15.02.2006, fire broke out in their factory. On 28.02.2006 jurisdictional Range Superintendent visited the factory. On 13.02.2007 appellant were issued with a show cause notice, wherein it was stated that on physical verification it was noticed that 30,157.280kg of Menthol Powder-in-Process and 1,36,682.750 kg of D.M.O.-in-Progress, was not accounted for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not reach the stage of their entry into RG-1 record. It clearly means that manufacture had not taken place and the process of manufacture was not completed. Therefore, there was no need to enter the same in record RG-1 nor there was any need to file ER-1 return in respect of the same. Since the duty is on manufacture and the process of manufacture had not been completed, there was no question of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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