TMI Blog1993 (3) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... arted on 8-10-1979. Tread-rubber was dutiable under Tariff Item 16A(2) of the Schedule to the Act. At that time certain exemption notifications were in operation. According to the notification applicable to the year 1980-81, it is stated, a unit producing goods of a value of less than 5 lakhs was exempt from the provisions of the Act. The said exemption limit was raised to 15 lakhs for the year 1981-82. 2.On September 30, 1981, a search was conducted of the premises of the appellant by the officers of the Department. They found that a substantial quantity of tread-rubber (5807 kilograms) was removed from the factory without making an entry in the relevant records. They also recorded the statement of the Managing Partner of the factory in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unable to accede to the said submission. The quantum of tread-rubber produced in the appellant's factory during the said two years is a question of fact. Unless it is found that some relevant evidence has not been considered or that certain inadmissible material has been taken into consideration the concurrent finding of fact cannot be disturbed by us in this appeal under Art. 136 of the Constitution. This is not also a case where it can be said that the findings of the authorities are based on no evidence or that they are so perverse that no reasonable person would have arrived at those findings. 4.It is argued by Mr. Anam that the only basis of the estimate of the production is the consumption of the electricity during the said period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Collector is in excess of the installed capacity of the appellant's factory. Even this aspect has been dealt with and rejected by the Tribunal. It has been shown on the basis of the production figures disclosed by the appellant himself that his argument based upon the installed capacity cannot be accepted. 6.Mr. Anam contended that according to R. 173E of the Central Excise Rules, the power consumption alone cannot be taken as the basis for estimating the production and that the several factors mentioned in the Rule must all be taken into consideration together. Sub-rule (1) of Rule 173E which alone relied upon reads as follows : Rule 173-E.Determination of normal production. - Any Officer duly empowered by the Collector in this behal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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