9911796707
TMI Blog2019 (1) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of ₹ 64,000/- along with equal penalty is set aside. Demand of around ₹ 16 lakhs of Central Excise duty - discrepancies in the weight reflected in clearances shown in RG-1 Register and the clearances arrived at on the basis of packing material utilized as reflected in Bag Register - Held that:- During the relevant period there was one rule namely Rule 173E of Central Excise Rules, 1994 on statute which required to declared principal raw material required for manufacturing of unit quantity of final product. The provision of law was that through a notification CBEC would declared principal raw material used in respect of specified final product and on the basis of utilization of principal raw material, there was provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the said goods. (c.) The discrepancies in the quantity recorded in GRs and gate-passes. (d.) The allegations that in the garb of inputs namely Raw Petroleum Coke, finished goods namely Calcined Petroleum Coke were cleared by debiting cenvat credit availed. (e.) when the inputs were cleared as such the cenvat credit availed was debited, whereas, as per valuation of the inputs so cleared higher amount of debit was needed to be done. 2. The matter was initially adjudicated on 31.10.2000 which was challenged before this Tribunal. This Tribunal through Final Order No.A/1010-1011/2001-NB dated 06.12.2001 remanded the matter to Original Authority with direction to consider the submissions made by the appellant before him. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ips. The entire discussion in the impugned order is about how many percent weighment in weighment slips is higher than the weigh reflected in gate-passes. It is admitted fact on record that weight recorded in weighment slips was gross weight, whereas the weight reflected in gate passes was net weight. I find that Central Excise duty is to be paid on net weight because the purchaser of the goods has paid for goods which are covered by net weight and the demand is not confirmed on the basis of net weight. I find that demand is confirmed on the basis of gross weight, therefore, the said confirmation is not sustainable. I, therefore, set aside confirmation of demand of ₹ 64,000/- along with equal penalty. 4. In find that the other issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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