9911796707
TMI Blog1987 (5) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared was 4,391.82 Qtls. which was also the book balance as per prescribed records and on this quantity duty was paid. It is submitted that the actual quantity in stock is established by the annual stock taking which was undertaken by the Superintendent of Central Excise on 28th August, 1980 and the balance in stock was verified as 4,392.82 Qtls. It is admitted by the appellants that when a check was made by an Inspector of Central Excise on 5th September, 1980 then, according to his dip-reading he came to the conclusion that the actual quantity in stock was 15,024.93 Qtls. This excess according to the appellants was on account of the fact that the roof of the pucca tank was broken leading to the entrance of water in the tank. It is submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of six months. It is admitted that this issue of limitation was not raised before the lower authority but it is submitted that it is a point of law raising of Which, even at the stage of appeal before the Tribunal, cannot be barred. Appellants have in this connection cited the decision of this Tribunal in the case of Paints & Colour, Calcutta v. Collector of Central Excise, Calcutta 1986(25) E.L.T. 288 (Tribunal). 5. Shri Rakesh Bhatia, SDR appears for the department and reiterates the view taken by the lower authority. On a specific query in this regard the learned SDR admits that the Chemical Examiner's report is silent as regards water content. He is unable to say how then it can be decided as to whether or not there was any excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d he recorded that the total molasses in stock was 15024.93 Qtls. including the difference, according to the assessee, being made up of water. It is rightly pointed out that the factory was not in production and there was no charge that the appellants had surreptitiously obtained molasses from outside, then from where could such a huge quantity of excess molasses come from. We cannot but turn to the available documents in the nature of verification reports of the local excise authorities which have been filed in their defence by the appellants. Some of these documents were permitted to be filed by the Bench on an application from the appellants at the time' of the hearing as they appeared so vital on the basic point at issue. As regards the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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