2001 (8) TMI 752

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....hri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Both the appeals are being disposed of together as they arise out of the same Order-in-Appeal passed by the Commissioner of Customs (Appeals), Calcutta, though the original orders passed by the authorities below are different. Vide the two orders, Orders-in-Original, the Assistant Commissioner of Custom....

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....nue's contention is that the said materials were not utilised for the said purpose inasmuch as the RG-1 register showed 'nil' production. During the period 13-4-96 to 31-1-97, the Revenue noticed that 18,410 pieces of polishing abrasives were issued. It was observed that in the production of 10,891.549 square metre of polished slabs (including rejects), the appellants utilished 18,410 pieces of ab....

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....uring the period from 13-4-96 to 31-1-97, the ld. Advocate submits that it is not always possible to standardise the correlation between input-output during the manufacturing of granites. He clarifies that the norm certified by the Chartered Accountant is in respect of the Orissa material which is softer than the material from South. He submits that during the relevant period, the material from ou....

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....the same were based upon the input output ratio. It is their contention that the correlation of the ratio of input and output, cannot be determined due to various reasons depending on softness and hardness of the stone and on that basis the quantity of abrasives utilised in the manufacture of final product cannot be determined. We find force in the above submissions of the appellants in respect of....