Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1999 (9) TMI 659

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : C.N.B. Nair, Member (T)]. The order impugned in this appeal has been passed pursuant to Remand Order No. 867/95, dated 27-12-1995 of CEGAT. The direction contained in CEGAT order is reproduced below : 4. When the appeals were taken during the post lunch session, the Learned DR submitted that as per the statement produced by the Counsel, production is shown for the months of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10031 Kgs. was initially set out by the Department in the Show Cause Notice, after the appellants had accounted for the quantity with reference to their statutory accounts, the Department joined issue with appellants only in respect of 1810.29 Kgs. as unaccounted quantity. In regard to this unaccounted quantity, having regard to specific plea that the same had been accounted and the shortage is on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n in accordance with law and in the light of our above observation. Ordered accordingly. 2. The grievance of the appellant is that their private account regarding consumption of glue has not been taken into account for part of the period that is December, 1991. During the hearing of the case, our attention was specifically drawn to Para 3 of the Collector's order wherein he observed quantity .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cation for excluding this quantity of raw materials used in 12/91 while the private account for the period 1/92 had been admitted by the adjudicating authority. The appellant submits that this could be the result of a slip only while making correlation. 3. We find that no reason has been recorded in the adjudication order as to why the private raw materials consumption record for glue of the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates