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TMI Blog2014 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Excise officers, who conducted various investigations and recorded the statement of various persons. Based upon the said evidence and the consumption of sugar, as reflected in their records, proceedings were initiated for recovery of duty in respect of allegedly clandestinely removed ice cream. The said proceedings resulted in confirmation of demand of Rs.28,12,308/- as also imposition of penalties. 3. On appeal against the said order, Tribunal vide its order No. A/933-938/2002-NB(D) dated 20.8.2002 remanded the matter to the Commissioner for fresh decision, in the light of observations made by them. Accordingly, the present impugned order stand passed by the Commissioner. 4. After going through the impugned order, I find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cotch, and crunchy chocolate and ripple flavor ice creams as submitted by the assessee. Thus after going through the report of the range Superintendent I find that the quantity of ice cream manufactured cannot be determined correctly by taking consumption of sugar because sugar is being used in manufacture of other goods also which have a high sugar base. I also agree with the assesses contention that during the process of manufacture sometimes some quantity of raw material is also turned into waste, which cannot be re-cycled or re-used in food industries. Taking all these aspects into consideration I find that the difference in the quantity of sugar accounted for in the raw material register and that used in the manufacture of ice cream is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the private register, which is being disowned by them since beginning, could not be made basis for holding that there was clandestine production and removal of the goods by them without corroboration from other sources. Further this register has entries only for the period March 1998 to July 1998 (03.07.1998), whereas the demand on the basis of sugar consumption has been calculated for the entire period 1995-1999. Obviously the demand for the period from March 1998 to July 1998 is also covered in the entire demand calculated on the basis of consumption of sugar. Apparently the demand on the basis of register is overlapping because the period covered in this register is already covered by the entire period of demand for 1995-1999. I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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