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TMI Blog2017 (3) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... mand cannot be made on the basis of theoretical calculation and presumption by the department - appeal dismissed - decided against Revenue. - Central Excise Appeal No.633 of 2011 with Cross-Objection No.97/2011 - A/10603/2017 - Dated:- 6-3-2017 - Dr. D.M. Misra, Member (Judicial) Shri Sameer Chitkara, A.R. for the Appellant-Revenue Shri D.K. Trivedi, Advocate for the respondent ORDER Per Dr. D.M. Misra This appeal is filed against the Order-in-Appeal No. 54/2011 (Ahd-III)KCG/Commr (A)/Ahd dated 15.3.2011 passed by the Commissioner(Appeals), Central Excise, Customs Service Tax, Ahmedabad III. 2. Briefly stated the facts of the case are that the respondents are engaged in the manufacture of Sodium Silicate fallin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) after considering the fact that input-output ratio remained the same for the subsequent years and no differential duty was demanded resorting, to the input-output ratio formula adopted by the audit party for the limited period, allowed their appeal. 5. Heard both sides and perused the records. The issue needs to be addressed is : Whether there was manufacture and removal of 3017 MT of sodium silicate during the period 2005-06, 2006-07 and 2007-08 resulting into short payment of duty. The aforesaid shortage quantity determined by the Audit party on the premise that the appellant got sodium silicate manufactured on job work basis where the input-output ratio was 2.5 kgs. of sodium silicate manufactured by using 1 kg of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o was found in order as declared by the assessee and further no any objection was taken by the audit party. Thus the subsequent show cause notice was not required to be issued. Therefore it appears to me that the department was not sure about the correctness of the ratio adopted in making the demand alleging clandestine production and clearance. The ratio adopted by the appellant was acceptable to be department for earlier period and for the subsequent period as evident from the fact that no objection was raised though audit was conducted by the departmental officers as well as by officers of A.G (Audit). What emanated from the said reports is that the department has accepted the ratio adopted by the appellant and thus not mulled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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