TaxTMI 
TaxTMI 
2007 (2) TMI 292
X X X X Extracts X X X X
X X X X Extracts X X X X
.... cement dispatched and apart from other records the respondent is also maintaining log sheets in respect of the said cement plant. It is submitted that the said log sheet maintained by the respondent is an indicator of input feed rate of inputs like clinker and gypsum at an hourly interval and the operation period of the plant/mill in the running hours. On the reasonable belief that the respondent is not accounting the entire quantity of cement manufactured and is clearing the said unaccounted portion without issuing invoice and without payment of duty, the preventive unit visited the said plant/mill on 4-2-1997 and further on 19-2-1997. Records were checked and statements were recorded. Thereafter, the department issued a show cause notice....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... assessee in the case on hand. According to him, there is other material available on record for the purpose of suppression of facts and for the purpose of the claim made on the Company by the Department in the matter of excise duty. Learned Counsel says that the Tribunal has committed a serious error in accepting the case of the assessee in setting aside the detailed order passed by the Commissioner in the case on hand. He finds fault with the reasonings of the Tribunal. 3. Per contra, Sri. Kathavi, learned Counsel supports the order. 4. After hearing, we have carefully perused the material placed on record. Show cause notice is available at page 36 of the paper book. In the detailed show cause notice, apart from referring to the var....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, the Tribunal ultimately allowed the appeal filed by the assesee with a direction to make available the said Register. The said register was relied upon by the department in the show cause notice. That order has become final in the case on hand. After remand, the Commissioner has chosen to give his findings from para 41 onwards. In para 42, the Commissioner notices the direction of the Tribunal and after noticing the Commissioner notices as under: "In this regard I observe that, the assessee is trying to take advantage of the fact that 'Silo Dip Register' seized by the Investigating Officers is not readily available for verification. However, considering the fact that 'Silo Dip Register' is not available for verification, I am constra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ance and which has been relied upon by the department not only for the purpose of the merits of the matter but also for the purpose of extended period of limitation in the case on hand. That register has not been produced despite an order of the Tribunal. That register cannot said to be a document which is not necessary for the purpose of an adjudication in the case on hand. The Commissioner while considering this plea of non-production of the register has chosen to say that the assessee is taking advantage of this missing document in his order. This finding of the Commissioner has been rightly accepted by the Tribunal. The Commissioner is duty bound to comply with the order of the Tribunal that too when that order refers to production of t....