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TMI Blog1983 (12) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 of Central Excise Tariff. To manufacture the said goods they receive inputs falling under Tariff Item 14 and Tariff Item 12 from outside and avail the benefit of proforma credit under Rule 56A of Central Excise Rules, 1944. In the year 1981, annual stock taking was undertaken under Rule 223A of Central Excise Rules, 1944 in respect of the stock of inputs held by the said company in the R.G. 13 (Pt. I) maintained under Rule 56A and shortages were detected against the various items of inputs falling under Tariff Items 14 and 12 of the C.E.T. A show cause notice to the Respondent Company vide C. No. G.L.-28/111/CAL-VIII/81/379, dated 29-3-1982 asking them to show cause as to why the Central Excise duty amounting to ₹ 4,113.72 on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Refined T.S. Oil -- 7.522 " -- 1.989% 3. Stand Oil 14/16P -- 0.852 " -- 1.726% 4. --do--90/100P -- 0.635 " -- 9.375% 5. D.C.O. 7P -- 0.136 " -- 1.887% 6. --do-- 46P -- 0.717 " -- 2.590% 7. Alkyd Refined Linseed Oil --0.693 " -- 9.661% The respondent has also pleaded that the above items were received in bags, barrels, tins etc., in huge quantities but all the materials were issued in piece-meals in small quantities whereas the receipts of the products is in huge quantities and the losses are due to storage leakage and handling in small quantities. The losses are very meagre. The learned Assistant Collector did not accept the contention of the Respondent and had raised a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 6 of the Assistant Collector's order wherein it has been mentioned the goods have been cleared without payment of duty. The same is reproduced as under : "However, under Serial No. 3, 6, 8, 12, 13, 14 = % T.I. 14 and 17 under T.I. No. 12 of the Schedule to stock taking losses the shortages were found more than 1% and it is clear that the said goods against such variety were cleared without payment of duty." The learned Advocate has particularly referred to the above para and has pleaded that there is evidence on record which shows that the goods have been cleared by the respondent without payment of duty or in any clandestine manner. He has fortified his argument with the judgment of the Supreme Court in the case of Rukmanal Bairoliya v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Collector (Appeals) is correct in law and facts. The learned Assistant Collector has observed that the goods were cleared without payment of duty. I have gone through the records of the case. There is no evidence on record which can lead to the inference that the respondent has cleared the goods without payment of duty in view of the Supreme Court judgment cited by the learned Counsel of the respondent in the case of Rukmanand Bairoliya v. State of Bihar & Ors. reported in AIR 1971 S.C. 746. The Hon'ble Court had observed that the findings of the Revenue Authorities are based on poor assumptions and conjectures and on no evidence whatsoever should be quashed. I very respectfully follow the judgment of the Hon'ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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