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TMI Blog2007 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No.E/719/2005-Mum. - Final Order No. A/385/2007-WZB/C-IV(SMB), - Dated:- 8-2-2007 - [Order per] - This is an appeal against Order dated 30-12-2004 passed by the Commissioner (Appeals), Central Excise Customs, Vadodara. 2. The appellants herein were served with a show cause notice dated 31-10-2002 alleging illicit removal of Alpha Blue and Beta Blue falling under Chapter 32 valued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adoption of new technology lot of trial batches had been manufactured for standardizing the quality and consumption of raw materials for the said manufacture. Shri K.K. Sundaram, under some compulsion, had no alternative but to surrender before the Investigating Officers and commit that he would be ready to pay the duty on the differential production figure. (a) Thus, show cause notice demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that denial of credit of Rs.81,281/- cannot be upheld since it is an admitted position by both sides that the inputs were used to manufacture 9 batches. However, the attempt to manufacture has failed. It is well settled that once inputs are issued for manufacturing of final products and if there is a loss of such inputs during the manufacture, credit cannot be denied. Therefore, the denial of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held in the case of Oudh Sugar MÜIs Ltd. reported in 1978 (2) E.L.T. J172 (S.C.) = 1976 CENCUS 81 (T). It shows that no production on assumptions presumptions and theoretical calculations can be arrived at. Therefore, the inference of excess unaccounted production cannot be upheld. 6. It is well settled law that in order to prove clandestine removal the onus is on the Department. In the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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