https://www.taxtmi.com/caselaws?id=84143 Additional Collector competence to adjudicate extended-period central excise proceedings was affirmed on the basis that the relevant definition of "Collector" included an Additional Collector. On the merits, admitted non-accountal of 3,625 kgs. of granules was enough to sustain duty and penalty to that extent, but the balance allegation of clandestine manufacture and removal failed because mere non-entry in statutory records did not prove excess production or actual clearance without supporting investigation or evidence. The demand was therefore confined to the admitted unaccounted quantity, with benefit of doubt for the remaining quantity and corresponding reduction of penalty. en-us Fri, 24 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:27:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84143 Additional Collector competence to adjudicate extended-period central excise proceedings was affirmed on the basis that the relevant definition of "Collector" included an Additional Collector. On the merits, admitted non-accountal of 3,625 kgs. of granules was enough to sustain duty and penalty to that extent, but the balance allegation of clandestine manufacture and removal failed because mere non-entry in statutory records did not prove excess production or actual clearance without supporting investigation or evidence. The demand was therefore confined to the admitted unaccounted quantity, with benefit of doubt for the remaining quantity and corresponding reduction of penalty. Case-Laws Central Excise Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84143