2000 (2) TMI 551

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..... uments indicated some production of cold roll coils The plant performance report prepared by the assessee and the balance sheet indicated a higher production leading the Department to conclude that there was a suppression of production and failure to pay duty on 5297.343 MTs. The reference to the balance sheet, as is pointed out by the advocate for the applicant in this order is incorrect. The show cause notice did not cite the balance sheet. It only cites the plant performance report. 2. The arguments of the advocate for the applicant were that it was recorded in this paragraph that there are various stages in the manufacture of cold rolled coils out of hot rolled coils. Whereas the department has relied upon the figures of production in .....

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..... hot rolled and cold rolled coils. He has answered some other questions relating to some other product manufacture. We do not find anything in his statement referring to figures of production at all. Date : 6-12-1999 4. We have seen copies of plant performance report, which form part of appeal papers. These are faxes sent to Geneva to the attention of either to Praful Chandaria or Manu Chandaria indicating performance of appellant either for a particular week or in some cases for a particular month. These reports are not consistent. Some of these contain more information than others. These reports show production in the mill and dispatch in the mill and contained reasons for any shortfall in the production. Those reports which contain d .....

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..... e applicant had no answer to this point but says that whatever they may be, these reports did not substantiate the department s case that they contain details of the finished products i.e., cold rolled coils ready for removal from the factory which is a stage they are to be entered in the RG1 register. The correctness of this point has to be accepted. 6. No one in the factory has said that the figures shown as production in the mill occurring in these reports are figures of goods ready for despatch. We have already indicated the details in the statement of the various persons which were recorded in this regard. 7. There is another aspect to the problem. The earlier reports did not indicate the products packed. From the report for May, 1 .....

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