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TMI Blog2017 (1) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... de - the appeal is allowed in part and remanded Adjudicating Authority for the limited purpose of recalculation of duty, during that time, or period in dispute, on clearances, as per returns - appeal allowed by way of remand. - E/3398/1991-EX[SM] - A/71128/2016-SM[BR] - Dated:- 11-11-2016 - Mr. Anil Choudhary, Member (Judicial) Shri A.P. Mathur, Advocate, for Appellant Shri R.K. Mishra, Superintendent (AR), for Respondent Per: Anil Choudhary The present appeal is filed by the appellant, M/S Shushila Paper Mills (P) Ltd., against of Order-in-Original No. 8/Collr./MP/1991dated 17/06/1991 passed by Commissioner of Central Excise Customs, Kanpur. 2. The issue in this appeal by the Assessee/Manufacturer of Kraft Medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35 dated 03/04/1989. The Revenue resumed various records of the appellant including some private records and after going through the same, it appeared to Revenue that the appellant have suppressed production to the tune of 1191.606 MT of paper and have also clandestinely cleared a quantity of 921.97 MT and accordingly have evaded duty payable by suppressing the production and clandestinely removing the same. It is further alleged in the Show Cause Notice, found some discrepancies in the Challan Books, Internal Gate Passes Central Excise CP-1, which included one set of Challan Book Internal Gate Pass which was used for clearance of suppressed quantity of Kraft Media Paper without payment of duty. It further appeared that in view of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 1988 on being so advised that they are entitled to avail benefit of only one notification, they opted for exemption under Notification No. 138/86-CE and deposited the differential duty ₹ 78,356.11/- vide PLA entry dated 23/12/1988 5/09/1990. It was also stated that one of the directors who had left them sometime in 1987 and one employee, appeared to have fabricated some false records of production and clearance to implicate them. The services of the said employee Mr Jai Karan Singh had been terminated. That the private records being RUD-15 was a register maintained for raw materials such as Coal, Waste Paper, Pulp-Account etc. The other register captioned as 'Daily Production Register' marked as RUD-13 was the record-sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended period of limitation is applicable, as the appellant could not give y satisfactory information for the excess quantity of stock found on 4 th October, 1988. Although, the Id. Commissioner took note of the contentions which included the record of idle time, when there was no production due to breakdowns and/or power failure and/or shortage of inputs, but ignored the same in view of the seized private records. Further, taking notice of the Challan Books resumed (RUD-19), it was observed that the Challan Books do not bear any running printed serial number. The column is blank and is filled by hand when it was prepared/ used. Two of the Challans which have been cancelled are available in triplicate. One is numbered 127 dated 15/06/1988 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, namely, Daily Production Clearance Record in terms of Collectorate Notification No. 4/79 commencing from July, 1988 to December 1988, RG-1 account, Central Excise gate pass books etc. In view of the presence of generator in the factory of the appellant, the claim of idle time was rejected for loss of production. Further, he has observed that the contention of appellant that RUD-13 - Register is basically for production of pulp is not tenable as pulp is a commodity which is neither accurately weighed nor purchased and sold, not preserved and there is no specific practice of weighment and sale of pulp in the trade of paper and paperboard, as such it is ridiculous. Accordingly, the proposed demand was reduced and confirmed for ₹ 5,92, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 Mt, which is an impossibility and sham figure. Accordingly, the whole Show Cause Notice is bad, based on illusory and imaginative figures and accordingly the impugned order is fit to be set aside. 7. The Id. AR appearing for Revenue has supported the impugned order. On query made by the Bench, the Id. AR on the basis of records received from the Assessing Authority furnished the figures of production and clearance as per the returns available on record. It has been submitted that as per the RT-12 returns for the disputed period (which is of 28 months), the production as per RT-12 returns is 8,24,182 kg. and clearance as per the returns is 8,21,140 kg. 8. Having considered the rival contentions, find that as per the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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