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TMI Blog2007 (2) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - This is an appeal against Order dated 30-12-2004 passed by the Commissioner (Appeals), Central Excise & Customs, Vadodara. 2. The appellants herein were served with a show cause notice dated 31-10-2002 alleging illicit removal of Alpha Blue and Beta Blue falling under Chapter 32 valued at Rs. 23,53,235/- involving duty of Rs. 3,79,583/-. The charge was based on examinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the quality and consumption of raw materials for the said manufacture. Shri K.K. Sundaram, under some compulsion, had no alternative but to surrender before the Investigating Officers and commit that he would be ready to pay the duty on the differential production figure. (a) Thus, show cause notice demanded duty of Rs. 3,79,583/- on 7074.20 kgs + 3402.40 kgs of Alpha B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nial of credit of Rs. 81,281/- cannot be upheld since it is an admitted position by both sides that the inputs were used to manufacture 9 batches. However, the attempt to manufacture has failed. It is well settled that once inputs are issued for manufacturing of final products and if there is a loss of such inputs during the manufacture, credit cannot be denied. Therefore, the denial of credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held in the case of Oudh Sugar Mills Ltd. reported in 1978 (2) E.L.T. J172 (S.C.) = 1976 CENCUS 81 (T). It shows that no production on assumptions presumptions and theoretical calculations can be arrived at. Therefore, the inference of excess unaccounted production cannot be upheld. 6. It is well settled law that in order to prove clandestine removal the onus is on the Department. In the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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