https://www.taxtmi.com/caselaws?id=167618 Central excise duty was held not leviable on Sodium Silicate reprocessed within the factory after deterioration during storage, because the quantity was properly accounted for in the statutory records. The clearances were entered in R.G.I. and R.T. 12, and those entries were undisputed. The demand could not be sustained merely on the ground that Central Excise Officers had not supervised the reprocessing, as no authority was shown for requiring such supervision on these facts. The order of the Assistant Collector was therefore set aside in favour of the assessee. en-us Mon, 24 Nov 1975 00:00:00 +0530 Fri, 26 Dec 2014 15:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167618 Central excise duty was held not leviable on Sodium Silicate reprocessed within the factory after deterioration during storage, because the quantity was properly accounted for in the statutory records. The clearances were entered in R.G.I. and R.T. 12, and those entries were undisputed. The demand could not be sustained merely on the ground that Central Excise Officers had not supervised the reprocessing, as no authority was shown for requiring such supervision on these facts. The order of the Assistant Collector was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 24 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167618