1993 (4) TMI 144

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..... Kalyanam, Member (J)]. The above appeals were transferred from Special Bench C , New Delhi, by order dated 1-2-1990 for being disposed of at SRB sitting as a Special Bench. 2. The appellant Anuradha Chemicals was engaged in the production of Sodium Bichromate falling under Tariff Item 14AA of the Central Excise Tariff as it stood at the relevant time at Gannavaram, Andhra Pradesh. The ot .....

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..... x of the issue arising for determination in the appeal is whether the clearance of the appellant for the year 1983-84 had exceeded Rs. 7.5 lakhs specified in Notification 83/83 as held by the adjudicating authority in the impugned order. It was urged that the total clearance from the factory was for about Rs. 3,50,564.15 for the year 1983-84 as evidenced by the RG-1 Register for the year 1983-84 d .....

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..... ed at Rs. 3,50,564.15 which document was duly authenticated by the Inspector of Central Excise on 23-5-1984. The learned Counsel further submitted that apart from this, the adjudicating authority has erred on facts in holding that there was no production in the year 1983-84 and assailed the correctness of the reasoning given in para 15(a) of the impugned order. The learned Counsel further submitte .....

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..... 4-85 exceeded Rs. 7.5 lakhs specified in the Notification 83/83 and the contention of the appellant that quantity cleared to the godown represented the production for the previous year. We find from the abstract of the statutory register for the year 1983-84 that there was production of goods valued at Rs. 3,50,564.15. This document has been verified and signed by the Range Inspector on 23-5-1984. .....

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..... he above documentary evidence should be taken into account in considering the question as to whether clearance referred to therein related to the period 1983-84 as contended by the appellant or not. Since this aspect has not been properly considered by the adjudicating authority, we set aside the impugned order and remand the matter to the adjudicating authority for reconsideration in the light of .....

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