2011 (3) TMI 1492

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..... though the input-output ratio formula was prescribed from the year 2005 that was made applicable from the year 2008 in respect of the goods manufactured by the appellant. There was no adjudication made against the assessee for the year 2006-2007, 2007-2008 and onwards. The year 2005-2006 has only faced the adjudication consequences by this impugned order. There was no filterage of the inputs nor a .....

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..... nt. 3. Heard both the sides and perused the records. 4. We do appreciate that the lock key was under the control of the appellant. So far as the storage tanks of the impugned goods in concerned, perusal of para 15.4 of the impugned order does not make the appellant to be subject to the charges. Central Excise Act, 1944 is a self-contained code and adjudication is done following principle of .....

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