TMI Blog2002 (11) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... Amalgamation, Shree Saibaba Castings Pvt. Ltd. got amalgamated with the appellant company. As per the terms of the scheme all debts, liabilities, duties and obligations of Shree Saibaba Castings Pvt. Ltd. are transferred to the appellant company. It is under these circumstances the adjudicating order against Shree Saibaba Castings Pvt. Ltd. is challenged by the appellant herein. 2. The assessee was served with a show cause-cum-demand notice in 1995 alleging that they have produced 44625.554 M.T. of M.S. Ingots during the period 25-7-91 to 30-6-95. The quantity of ingots was assessed on the basis of the average percentage of Manganese in M.S. Ingots at the rate of 0.43 and that the appellant had received 307.203 M.T. of Manganese Alloys o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereof in the factory during the material period. They submitted a certificate of their Chartered Accountant indicating the consumption of M.S. Ingots and submitted that if the production is calculated on the basis of actual consumption of the raw material during the material period and the wastage of 20% is also taken into account the production recorded in the statutory records would be correct. The assessee further pointed out that Commissioner had not taken into consideration the production/manufacture of C.I. Moulds wherein also the same quantity/ percentage of Manganese is consumed. 4. After hearing the assessee, the Commissioner passed the impugned order confirming the demand contained in the SCN dt. 20-11-95 to the tune of Rs. 33, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt figures. He is not a technically qualified person to give such technical data. In the Final Order No. 168/97 which is passed in the appellants, case itself, the adjudicating authority had rejected identical basis on which allegation of suppression of production and clandestine removal was made against the assessee. Reference is also made in the above order to the statement of Shri Hariharsingh Hanumansingh. It is observed therein that there was no reference to the percentage of Manganese, present in scrap used in the furnace. According to the adjudicating authority, the percentage of Manganese varies in the scrap from lot to lot depending on whether the scrap is new or old or whether the scrap was from those products which already have a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
