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TMI Blog2011 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... pute that each date of stoppage of production and commencement of production has been given - There are sufficient decisions of the Tribunal cited before us which says that this much intimation would be sufficient - We feel that the learned Commissioner should take these intimation and consider this issue afresh. - E/3025/2005 & E/2037/2006 - - - Dated:- 21-4-2011 - Shri B.S.V. Murthy, Shri Ashok Jindal, JJ. Shri Naresh Thacker, Advocate for the assessee Shri Kishori Lal, Authorised Representative (SDR) for the Revenue Per: B.S.V. Murthy: After hearing both sides and considering the impugned order and precedent decisions cited by both the sides, we find that while passing the impugned order, the learned Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee to produce evidence in support of his claim, determine the actual production and redetermine the amount of duty payable by the assessee with reference to such actual production at the rate specified in sub-section (3)." The Commissioner, however, rejected the request on the ground that the appellant had failed to meet the statutory requirements laid down under sub-section (4) of Section 3A of the Act during the period in question since they failed to produce in support of their claim that the actual production was less than what was determined by the competent authority. He has taken a view that the electricity bills and the RG-1 extracts produced by the appellants are not sufficient to substantiate the claim of lower product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned, this is one of the reason why the matter is required to go back. Further, at this juncture, we also have to take note of the fact that the Tribunal in the case of S.G.Multicast Pvt. Ltd. vs. Commissioner of Central Excise, Jamshedpur reported in 2002 (145) ELT 315 (Tri.-Kolkata) took a view that figures in RG-1 register unless disputed represents actual production and the same is required to be accepted. In this case, the figures in RG-1 along with details of stoppage of production and commencement of production submitted from time-to-time and details of consumption of electricity and log-sheets maintained by the appellant would, in our opinion, is sufficient since this is much more than what has been held to be sufficient in S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso in appeal against the order passed by the learned Commissioner on the ground that he should not have allowed abatement for some portion of the period under dispute. Since the matter is being remanded, the ground stated in the appeal filed by the department for contending that abatement should not be allowed, have to be taken into account by the Commissioner and he should decide the issue afresh. 7. In view of the above observations, the appeals filed by both the sides are allowed, impugned order set aside and the matter is remanded to the original authority who shall decide the issue afresh after taking into consideration our observations herein above and also the precedent decisions cited by the learned advocate before us as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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