2001 (6) TMI 110

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..... issioner of Central Excise, Goa adjudicating upon a notice issued to it and to its employees. The notice alleged short levy of duty by the manufacture on two counts. The first was that, production of beverages entered in the RG 1 register on which manufacturer paid duty fell short of the ratio arrived between the quantities of beverage base and the beverage. The ratio indicated that one of the .....

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..... than once the validity of demands based upon the theoretical ratio of production between raw material and finished product. In Parle Beverages Ltd. Others v. C.C.E.- 1999 (114) E.L.T. 872, the Tribunal did not find it possible to sustain the demand for duty issued to the three manufacturers of beverages, arrived at only by applying the theoretical ratio of the quantity of beverage base and the q .....

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..... the Department between notional production and the actual production is also not substantial as to warrant suspension. It ranges less than half to one and half percent. Applying the ratio of the decision referred to earlier, we hold that demand on this ground was not sustainable. 3. The appellant was sending monthly figures of its sales to Parle Exports Ltd. under whose franchisee it manufacture .....

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..... hown in this report were lower than the figures of production entered in the RG 1 register. He next contends that it is settled that such a report by itself is not enough to justify the conclusion of production and clearance without payment of duty. 4. We do not find the first explanation really very convincing. If the object of the sale report were, as is claimed, to keep the franchisor notifie .....

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..... and April, 1990 Limca - June November, 1989, December 1992, April - May, 1993 Thums Up - June November, 1989, February to June, 1993 Citra - April 1991, February to July, 1993 5. Further, the fact that the appellant did not manufacture Maaza, which often in the sales register has also been shown to supports this view. In this background, we find appropriate to rely upon the decision of .....

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