9911796707
TMI Blog2018 (12) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.K. Choudhary Briefly stated the facts of the case are that the respondent assessee is manufacturer of Biscuits classifiable under Chapter 19 of the first schedule of the Central Excise Tariff Act, 1985. Show Cause Notice dated 03.03.2010 was issued for alleged clandestine clearance during the period 2006-2007. The Adjudicating Authority confirmed the demand of duty amounting to Rs. 31,16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both dutiable and non-dutiable biscuits. It is his submission that in order to comply with Rule 6 of the Cenvat Credit Rules, 2004 as existed during the period under dispute, the respondent opted to maintain separate accounts both for dutiable and nondutiable goods, but at the time of compilation and preparation of final accounts the inter location transfer as on 01.03.2007 was entered as produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails of production of 1,87,722.60 kgs. in the notes of accounts annexed to the balance sheet for the year ending 31.03.2007. There were 60 packets of 75 grams each in the Ding Dong branded item of biscuits and the conversion factor ought to be considered was 60x75/1000 i.e. 4.5 kgs., but inadvertently the same was taken as 45 kgs. Similar minor mistake in the conversion factor in other brands als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Returns. I observed that there are no corroborative evidence to suggest that the asessee has manufactured that quantity (which is alleged to have been cleared without payment of duty). To hold the assessee accountable for payment of duty on this account further evidences are essential in nature. For example, the finished products require to be co-related with the consumption of raw materials. In m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
