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TMI Blog2016 (12) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... the composition of various other raw materials and their impact and the usage of caustic soda and sodium sulphite. Apparently, the whole calculation is rudimentary and no scientific analysis or expert guidance has been taken in this regard. Above all as pointed out in the impugned order, there is no evidence of non receipt of these raw materials or unaccounted diversion of these materials from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: B. Ravinchandran Revenue is in appeal against order dated 05.11.2012 of Commissioner (Appeals-I), Raipur. The respondent are engaged in the manufacture of writing and printing paper. They were availing cenvat credit of duty paid on inputs used in the manufacture of such papers. Show cause notice dated 29.09.2011 was issued to the respondent on the ground that they are showing more consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of ₹ 5,000/- on the appellant. On appeal, the Commissioner (Appeals) vide his order dated 05.11.2012 set-aside the original order except for confirming the liability of ₹ 10,90,220/- with interest. It was recorded that this amount has already been paid by the appellant before even the issue of show cause notice. The Revenue is aggrieved by this order and filed the present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basic calculation purportedly showing consumption of caustic soda and sodium sulphite and questioned their quantum of use. We find no scientific analyses has been made; neither the explanation given by the respondent-assessee was considered. Admittedly, the respondent has submitted datewise issue of these chemicals for further manufacture alongwith issue of imported / indigenous waste paper, hosie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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