9911796707
TMI Blog2022 (1) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... tment? - HELD THAT:- The Court is inclined to concur with the CEGAT that the Department proceeded on surmises and conjectures to allege there was clandestine removal of Charge Chrome by the Respondent and that this was based merely on the ratio of production of Charge Chrome to Charge Chrome Slag for FACOR. It was not based on the actual figures pertaining to the Respondent s production of Charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.71 of 1993 - - - Dated:- 16-12-2021 - DR. S. MURALIDHAR CHIEF JUSTICE AND A. K. MOHAPATRA, JUDGE Petitioner Mr. Choudhary Satyajit Mishra, Senior Standing Counsel (Central) Opposite Party None ORDER 1. The present application filed by the Collector, Customs and Central Excise, Bhubaneswar arises from an order dated 12 th August, 1992 passed by the Customs, Excise Gold ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on a special stock taking verification held in the presence of the Respondent at their 100% E.O.U. at Therubali on 15th April, 1984, the quantities of production of Charge Chrome and Charge Chrome Slag were found to be 4313.560 Metric Ton (MT) and 6329.420 MT respectively with a total production being 10642.980 MT. Apparently, on scrutiny of the records of another 100% E.O.U., Ferro Alloys Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GAT. 6. The CEGAT held that there should have been some acceptable evidence adduced by the Department to show that the Assessee was producing Charge Chrome Slag and Charge Chrome in the ratio of 1:1.30 and that the same cannot be based on ratio of another company FACOR. It was observed that there were many other factors that had to be accounted for e.g., the ore used by that company and the mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e quality of the ore and the type of machinery used are relevant since no two units might use the same type of ore or machinery. To simply extrapolate the production figures of one company to determine whether there has been a suppression of production figures by another may neither be a safe or a reliable method of determining what should be the acceptable ratio of production of Charge Chrome and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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