9911796707
TMI Blog1993 (2) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed on various counts on the appellant. Appellant s plant and machinery have also been ordered to be confiscated under Rule 173Q of the Central Excise Rules, 1944 with option to redeem the same on payment of redemption fine of Rs. 20,000. 2. The learned Consultant for the appellant pleaded that the learned lower authority has charged the appellant with having manufactured and removed tread rubber during the years 1985-86 to 1988-89 (up to 8-12-1988). He pleaded that the learned lower authority has placed heavy reliance on the statement of the proprietor Shri George John, who in his statement is alleged to have stated that 0.400 Kgs. of sulphur is required to produce 33.580 Kgs. of vulcanisable rubber compound. He pleaded that the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... range up to which the sulphur could be used and cited before us the extract from the Encyclopaedia Britannica showing that sulphur content in the tread rubber could vary up to 3% and much higher for larder rubber. He pleaded that the learned lower authority s order is based on presumptions and assumptions and cited the judgment of the Hon ble Supreme Court in the case of Oudh Sugar Mills Ltd. v. Union of India, reported in 1978 (2) E.L.T. (J172). 3. The learned JDR for the Department pleaded that Shri George John, the proprietor, has not retracted his statement and adopted the reasoning of the learned lower authority and supported the reasoning of the Collector. 4. We observe this is a case where large quantum of tread rubber has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show by way of statements of the workers or any other corroborative evidence by way of dispatch of the tread rubber or the receipt of the same by some buyers without the cover of Central Excise documents. In a case where the lower authority has gone merely by one of the raw materials without in any way taking the recorded quantum of other raw materials, the authority should have worked out the production figures also based on the use of the other raw materials particularly those which are specified raw materials and for which Form 4 record is required to be maintained by the appellant, more so when there is no allegation that there was any unaccounted quantity of raw materials which were purchased by the appellant. As it is we find ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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