2018 (1) TMI 101

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Pawan Kumar Singh, Superintendent, ld. A. R. appearing for Revenue and Shri Jatin Mahajan, ld. Advocate, appearing for the respondent. 2. As per the facts on record, the respondent is engaged in the manufacture of V. P. Sugar, Molasses, Rectified Spir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... three different Show Cause Notices were issued to the party for recovery of Central Excise Duty of Rs. 6,75,180/-, Rs. 14,05,478/- & Rs. 13,49,645/- respectively, which were decided by the Adjudicating Authority confirming the demands along with interest and equal amount of penalty. Feeling aggrieved by the said orders, the respondent preferred the appeal before the Commissioner (Appeals), Central .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , on the basis of excess Molasses reported during stock taking, it cannot be alleged that there was excess production of Sugar. Hon'ble Supreme Court in the case of Oudh Sugar Mills Ltd. Versus Union of India reported in 1978 (2) E.L.T. (J 172) (S.C.) has clearly held that allegation of clandestine production and clearance based upon calculations of raw materials fed into the process are vitiated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X