9911796707
TMI Blog1990 (4) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... for every 100 Kgs. of raw petroleum coke processed, 75 Kgs. of Calcined Petroleum Coke is entered in the RG-I Register. The finished product in bulk stage is entered in the RG-I Register immediately and it is sold to different industrial consumers in bulk as well as packed in gunny bags. 2. During the course of stock-taking on 29-12-1979 and 29-12-1980 certain shortages were detected. Show Cause Notices dated 25-02-1982 were issued, calling upon the appellants to show cause why duty should not be levied on 597.231 M.T. and 226.246 M.T. of Calcined Petroleum Coke found short during the stock-taking and for imposition of penalty under Rule-223A of the Central Excise Rules. In reply to the show cause notice, the appellants stated that the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t nothing contained in the Central Excise Rules can override the provisions of the CESA, 1944 and that when Section 11A prescribes a time limit, that would apply to any duty recoverable under any rule. The learned DR points out that the plea of limitation has been raised for the first time at the stage of arguments and urges that it cannot be permitted without obtaining the leave of the Bench by filing a miscellaneous application under Rule 23 of the Cegat Procedure Rules. However, we are of the view that, since the factual position is clear from the record and no further verification or investigation is required, the limitation aspect can be decided by us. As the show cause notices have been issued on 25-2-1982 demanding duty for the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87.30% 85.98% 85.02% 84.53% 84.05% 100.00 100.00 100.00 100.00 100.00 Fines Super Fines 22.4% 21.72% 20.78% 25.20% 24.67%" Shri Bagaria contends that the laboratory reports of the appellants factory revealed the above analysis which has not been taken into account in the impugned order would contend that Department has accepted the raw material analysis which clearly indicates variation in its composition. According to him the shortage is not abnormally low as it is only 1.597% in 1979 1.212% in 1980. He places for our consideration an order dated 12-9-1989 of the Collector of Customs Central Excise Calcutta in the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing raised the question of variation only in their reply to the show cause notices, it is only an after thought on their part and cannot be accepted. The learned DR points out that the ash and fixed carbon content in the raw material will not affect the percentage of the final product as carbon is an element and the ash content will remain the same. Regarding the excess percentage in 1976,1977 and 1978 for which no refund was granted, he would submit that Rule 223A only contemplates shortage and not excess and that Rule 223A has been violated by the appellants. 8. We are not inclined to accept the contention of the learned DR that no allowance can be made for natural causes. The demand is on the basis of annual stocktaking findings. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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