TaxTMI 
TaxTMI 
2001 (6) TMI 727
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....ent. [Order per : S.S. Sekhon, Member (T)]. - By show cause notice, the respondents were asked why duty should not be recovered on 9746.416 MT of Lime manufactured during the period 1-10-98 to 15-5-90. 2. The Commissioner observed that the Department was aware of the fact of manufacture of lime as early as 1991, when data was furnished to Board, in respect of lime manufactured by uni....
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....ption. In this context, Assistant Commissioner of Central Excise, Kozhikode Division vide his report C. No. IV/16/6/94, dated 14-3-1995 confirmed the marketability of the product in question after a spot verification by reporting that "the entire quantity of quick lime (Calcium Oxide), obtained is further used in the chain process. Some quantity of quick lime, said to be sweepings were kept in the....
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.... marketing potentiality, which is not the case in the instant issue. Hence in view of the foregoing, the marketability of the product is established beyond any iota of doubt. (iii) As regards the suppression it could be seen that the assessee had furnished a detailed write up in the pulp manufacturing process only on 21-12-1990 vide their letter No. BKD 90-91 JEPC/665, dated 21-....
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....tion No. 106/90, dated 16-6-1990. The unit had been under lock out during 1986-87 to 1989-90 (up to July, 89) to which period no action is warranted. However for the remaining period from 1-10-1989 to 15-5-1990 duty is demandable inasmuch as the fact of manufacture was suppressed and the product so manufactured having been used captively without payment of Central Excise duty proves the guilt of t....