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TMI Blog2008 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... rmy, Advocate, for the Appellant. S/Shri A.K. Raha, Consultant and K.P. Singh, SDR, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The applicant filed this application for raising the legal issue. Therefore, the same is allowed. 3. The applicant filed the application for waiver of pre-deposit of duty of Rs. 88,01,139/- and penalty of equal amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any excisable goods, is not within the normal limits having regard to the nature of excisable goods produced or manufactured as may be deemed appropriate and the assessee has availed or utilized by reasons of fraud, collusion or any wilful misstatement or suppression of facts, a special audit can be ordered. The contention is that in the present case, the Commissioner of Central Excise has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon report of Cost Accountant whereby the average weight of per bag was taken into consideration as 75 gms. per bag whereas as per the record examined by the Auditor, the average weight of bag comes to 88.50 gms. In these circumstances, the contention is that it is not a case for pre-deposit. 5. The ld. Counsel appearing on behalf of Revenue produced the original records whereby the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the inputs. The case of the Revenue is based on special audit report. The Cost Accountant's opinion, in the first report, is that the excess inputs were used in the manufacture of final products which were cleared without payment of duty. However, the opinion was changed after discussion with the Revenue officers to the extent that inputs were cleared as such. As per the audit report, the avera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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