9911796707
TMI Blog1999 (3) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had claimed insurance on picture tubes which were stated to have been damaged or broken and proposed to deny credit on the ground that they could not be used in the manufacture of television sets. 2. Annexure B to the panchanama shows the physical stock as on 29-2-1992 to be 10854, 16834 and 1307 picture tubes of sizes 20 , 21 and 28 respectively. The Department accepted the book balance as well as the statement of the employees dated 29-2-1992, 27-5-1992 and 15-5-1992 and arrived at the position as given in the statement dated 15-5-1992. These are stated to be shortage of 518 of 20 and 33 of 28 picture tubes and excess 589 of 21 picture tubes. 3. Advocate for the appellant contends that what ought to be considered is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comprising physical stock found as on 22-2-92 there is a shortage of 525 in 20 picture tubes and that this shows that by a clerical error there was a wrong entry with regard to the tube of different sizes and therefore there is neither excess nor shortage of 20 and 21 picture tubes. This contradictory method of calculation totally ignores the physical stock of broken and damaged colour picture tubes. The decision of the South Regional Bench in Cherian P. Verghese v. CCE [1992 (59) E.L.T. 527] is cited in which mattresses found to be short were set off against bus seats were found in excess. That decision was on the facts of that case. It is very different and totally unacceptable to make a general proposition that all shortages and exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubes on which credit is wrongly taken. We are therefore unable to interfere with this part of the Commissioner s order. 7. The other contention of the advocate for the appellant is that at the relevant period 28-5-1988 to 29-2-1992 colour picture tubes were liable to rates of duty which varied from Rs. 600/- per tube to Rs. 1925/- per tube. The credit taken on these tubes therefore was in accordance with the duty so paid. This is the quantum of duty that is required to be reversed, whereas the impugned order was applied uniform rates of duty of Rs. 1925/- per picture tube. 8. The Collector has applied the provisions of Rule 9A(4)(iii). This is incorrect. We are not concerned with the duty paid on manufactured goods, but with the correct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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