2017 (8) TMI 689

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tatements made in the SCN - The SCN has failed to substantiate the procurement of raw material for presumed quantity of sugar having manufactured which was not accounted for nor the Investigating Officers took stock of the balance quantity of sugar available in the factory nor they verified the production record in respect of sugar - the SCN is presumptive - appeal allowed - decided in favor of ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... proportionate sugar was also manufactured by appellants. On the basis of such presumed quantity of sugar, the appellants were called upon to show cause as to why Central Excise duty amounting to ₹ 31,40,137/- should not be demanded from them under Section 11A of Central Excise Act, 1944. The said show cause notice was adjudicated through Order-in-Original No. MP(Dem-04/2008) 05 of 2009, dat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ere erroneous and on the basis of such admittedly erroneous declarations it was presumed that unaccounted and proportionate sugar was manufactured and cleared without payment of duty. The learned counsel also contended that though the officers have visited the unit they have not checked the stock of the balance of the goods nor verified any record to know the quantity of raw materials procured for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X