9911796707
TMI Blog2001 (3) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the Rules were also contemplated in the show cause notice. Appellant raised a contention that during the period mentioned in the show cause notice they did not manufacture or sell any soap stock. They manufactured and sold only Acid Oil. At the intermediate stage of its manufacture soapy water came into existence and the soap water is not marketable commodity. Earlier they manufactured soap stock with concentration varying from 15.98% to 33.16% and those sales were covered by 11 invoices which were submitted to the Department. Thereafter the alleged intermediate product of soap stock was not manufactured and sold. The demand made in the show cause notice is untenable. 2. After considering the entire evidence adduced by the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at page 3 of the impugned order. This soap stock so manufactured had fat contents varying from 15.98% to 33.16%. The soap stock with 33.16% of fatty substance covered by Invoice No. 4185, dated 25-6-1996 was sold at Rs. 4,111.84 per unit. 5. On going through the impugned order it is seen that learned Commissioner assessed the entire quantity of soapy water treating it as soap stock. He valued the soapy water fixing its value at 4,111/- per unit as seen from Invoice No. 4185, dated 25-6-1996. In paragraph 35 of the impugned order the Commissioner observed that :- "Therefore, the Waste/Residue containing TFM ranging from 15 to 34%, which has already been sold cannot be said to be as not marketable at a later stage. I therefore, conclude t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in holding that soap stock, a marketable commodity was produced during the relevant period. 6. In view of the findings, the question of limitation raised by the learned Counsel representing the appellant need not be gone into. 7. Before parting with the case we would like to add that the quantity of soap stock has been found out from the quantity of Acid Oil manufactured by the appellant. Roughly it works out to be 5 : 1 i.e. 5 units of soap stock is required to manufacture with 1 unit of Acid Oil. Acid Oil is not obtained from soap stock. Acid Oil is obtained from soap water. While working backwards the quantity arrived at by the Commissioner in the impugned order was not of soap stock but of soapy water. That quantity of soapy wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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