TMI Blog1982 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... premises and found that one extra centrifugal of size 22.8 x 45.6 cm. is addition to one declared centrifugal of size 22.8 x 45.5 cm which was duly entered in L4 licence and was found sealed with cealing slip No. 4761, was also installed in the said factory and was working without declaration and without deposit of compounded levy as required by Rules 92B and 92C of the Rules. Freshly manufactured Khandsari sugar was found lying by the side of the unauthorised centrifugal. Statements of some men working in the factory were recorded. The entire Khandsari sugar so recovered was weighed and it was found to be 36.43 quintals and was seized for contravention of the Rules. Since a prima facie case appeared to have been made out against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod from 22nd March, 1976 onwards upto 7th July, 1976 and in respect of the additional centrifugal from the date of commencing of manufacturing operations during the season till 7th July, 1976 at the appropriate rate. He also imposed a penalty of Rs. 2,000/- upon the petitioner in terms of Rule 92E of the Rules. Aggrieved, the petitioner preferred an appeal. 3. The appellate authority found that Collector correctly demanded the duty. So far as the unauthorised centrifugal was concerned, the appellate authority found it to have been put into unauthorised use without payment of duty. It also found that the petitioners was liable to pay duty. The appellate authority held that so far as the unauthorised centrifugal was concerned, its use was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed under wrong provisions of law. Rule 92C is very clear; it provides that failure to comply with the conditions mentioned under Rule 92B(4) will render the permission null and void. 6. As regards the argument of learned counsel for the petitioner that neither the Collector nor any of the higher authorities have factually determined the date from which the petitioner installed the additional centrifugal and the actual amount of Khandsari sugar produced and removed from the premises. He contends that unless the actual amount of production of Khandsari sugar as also the amount of removal thereof from the premises by the assessee is determined, no duty can be demanded. As the quantum of Khandsari sugar cannot be quantified, the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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