2009 (4) TMI 293

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..... orate records as prescribed by the Board and in the Manual for Asbestos Cement Products. The department has not found any flaw in the accounts and records maintained by the appellants in respect of raw material consumption as well as production of the finished goods – department’s case is merely based on some theoretical calculation relating to a single day i.e. 19-12-96 without chemically testing a single sample for the entire period, is a classic example of booking a case on pure surmises. – Assessee’s appeal is allowed - Before parting with the case, we suggest that such exemption schemes may be designed in future with easily verifiable criteria and parameters, fully equipping the departmental officials and the departmental laboratory to .....

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..... % of fly ash content on the average. 4. Further to our detailed findings recorded in the Stay Order, we find that the department has not weighed the samples of asbestos cement sheets at any stage, either in the fully drenched condition or in a condition in which these are cleared from the factory. Hence, there is no factual basis on which the Department's contention regarding non-use of fly ash condition to the desired extent can be established. We also find that the appellants have maintained elaborate records as prescribed by the Board and in the Manual for Asbestos Cement Products. The department has not found any flaw in the accounts and records maintained by the appellants in respect of raw material consumption as well as production .....

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..... sting of samples in the departmental laboratories. As earlier mentioned, there is no evidence of any samples having been sent to the National Test House at Alipore. In the absence of any test conducted and in the absence of any discrepancy in the records maintained and the returns furnished, we find it difficult to sustain the department's case merely based on some calculations made using the standard weight declared by the appellants themselves. Such calculations are firstly not based on any actual verification of the weight and secondly, the same on an average also shows fly ash contents to be over 25% as pointed out by the ld. Sr. Advocate for the appellants. 8. In the course of hearing, it became apparent that in the absence of any Ch .....

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