1993 (4) TMI 144

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....Jeyaseelan, DR, for the Respondent. [Oral Order per : S. Kalyanam, Member (J)]. - The above appeals were transferred from Special Bench 'C', New Delhi, by order dated 1-2-1990 for being disposed of at SRB sitting as a Special Bench. 2. The appellant Anuradha Chemicals was engaged in the production of Sodium Bichromate falling under Tariff Item 14AA of the Central Excise Tariff as it stood....

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....nsel for the appellants at the outset submitted that the crux of the issue arising for determination in the appeal is whether the clearance of the appellant for the year 1983-84 had exceeded Rs. 7.5 lakhs specified in Notification 83/83 as held by the adjudicating authority in the impugned order. It was urged that the total clearance from the factory was for about Rs. 3,50,564.15 for the year 1983....

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....ter for the year 1983-84 evidencing production of goods valued at Rs. 3,50,564.15 which document was duly authenticated by the Inspector of Central Excise on 23-5-1984. The learned Counsel further submitted that apart from this, the adjudicating authority has erred on facts in holding that there was no production in the year 1983-84 and assailed the correctness of the reasoning given in para 15(a)....

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.... appeal is whether the appellant's production for the year 1984-85 exceeded Rs. 7.5 lakhs specified in the Notification 83/83 and the contention of the appellant that quantity cleared to the godown represented the production for the previous year. We find from the abstract of the statutory register for the year 1983-84 that there was production of goods valued at Rs. 3,50,564.15. This document has....