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TMI Blog2003 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... plant and machinery and paid annual compensation therefor to M/s. SCL and also paid processing charges to M/s. SCL for the soaps and detergents manufactured by M/s. SCL for M/s. HLL. The following goods were manufactured during the year 1994 : Soaps : (1) Lifebuoy Soap (150 gms); (2) Lifebuoy Noodles; and (3) Lux Soap ( 100 gms - not manufactured during this year but opening stock c/f.) Detergents : (1) Sunlight Detergent Powder (500 gms) (2) Sunlight Detergent Powder (Bulk); (3) Whee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gms) and figures of the reprocessing of the same product and that the reprocessed soaps was also wrongly taken into account while computing the figure of production of detergents in the balance-sheet, by the Head office to whom M/s. SCL Rajpura sent the production figures for 1994, by fax. Hence this appeal. 2. We have heard Shri C.S. Lodha, ld. Counsel for the appellants and Shri M.K. Gupta, Jt. C.D.R. for the respondent. The appellants contend that the figures of production of wheel bar blue (125 gms) is actually 1,110.075 M.Ts but was read as 7,110.075 by Headquarters thus causing inflation of the production figures to the extent of 6,000 M.Ts. It is also their contention that in the same fax, the figure of reprocessing for the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Reprocessing Net Production (a) Lifebouy (108*150 gms) 16444.1988 82.3608 16361.8380 (b) Lifebouy Noodles 9094.1430 0.0000 9094.1430 Soaps Total 25538.3418 82.3608 25455.9810 Detergents (a) SLDP (60x500 gms) 9382.1400 114.6000 9267.5400 (b) Wheel Bar (120*125 gms) - Green 7434.5100 215.5500 7218.9600 (c) Wheel Bar (120*125 gms) - Blue 1110.0750 0.1650 1109.9100 Total 120*125 gms 8544.5850 215.7150 8328.8700 (d) Wheel Bar (60*250 gms) - Green 7897.7100 226.6950 7671.0150 (e) Wheel Bar (60*250 gms) - Blue 1135.6050 40.5450 1095.0600 Total 60*250 gms 9033.3150 267.2400 8766.0750 (f) SLDP bulk 3717.2830 0.0000 3717.2830 Detergents Total 30677.3230 597.5550 30079. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16444.1988 82.3608 16321.014 40.824 Lux Soap (144*100 gms) 12.7152 0 0 0 12.7152 SLDP (60*500 gms) 93.51 9382.14 114.6 9324.66 36.39 Whel Bar Green (120*125 gms) 0 7434.51 215.55 7198.89 20.07 Wheel Bar Green (60*250 gms) 0 7897.71 226.695 7648.485 22.53 Wheel Bar Blue (120*125 gms) 0 1110.075 0.165 1109.91 0 Wheel Bar Blue (60*250 gms) 0 1135.605 40.545 1095.06 0 LB Noodles 0 9094.143 0 9094.143 0 SLDP Bulk 0 3717.283 0 3717.283 AFF & Co & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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