2003 (10) TMI 517

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....fter referred to as HLL) who leased the plant and machinery and paid annual compensation therefor to M/s. SCL and also paid processing charges to M/s. SCL for the soaps and detergents manufactured by M/s. SCL for M/s. HLL. The following goods were manufactured during the year 1994 : Soaps : (1)        Lifebuoy Soap (150 gms); (2)        Lifebuoy Noodles; and (3)        Lux Soap ( 100 gms - not manufactured during this year but opening stock c/f.) Detergents : (1)        Sunlight Detergent Powder (500 gms) (2)        Sunlight Detergent Powder (Bulk)....

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.... recording the figure of production of wheel bar blue (125 gms) and figures of the reprocessing of the same product and that the reprocessed soaps was also wrongly taken into account while computing the figure of production of detergents in the balance-sheet, by the Head office to whom M/s. SCL Rajpura sent the production figures for 1994, by fax. Hence this appeal. 2. We have heard Shri C.S. Lodha, ld. Counsel for the appellants and Shri M.K. Gupta, Jt. C.D.R. for the respondent. The appellants contend that the figures of production of wheel bar blue (125 gms) is actually 1,110.075 M.Ts but was read as 7,110.075 by Headquarters thus causing inflation of the production figures to the extent of 6,000 M.Ts. It is also their contention....

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....sheet. This can be seen from the following: Soaps Production Reprocessing Net Production (a) Lifebouy (108*150 gms) 16444.1988 82.3608 16361.8380 (b) Lifebouy Noodles 9094.1430 0.0000 9094.1430 Soaps Total 25538.3418 82.3608 25455.9810 Detergents       (a) SLDP (60x500 gms) 9382.1400 114.6000 9267.5400 (b) Wheel Bar (120*125 gms) - Green 7434.5100 215.5500 7218.9600 (c) Wheel Bar (120*125 gms) - Blue 1110.0750 0.1650 1109.9100 Total 120*125 gms 8544.5850 215.7150 8328.8700 (d) Wheel Bar (60*250 gms) - Green 7897.7100 226.6950 7671.0150 (e) Wheel Bar (60*250 gms) - Blue 1135.6050 40.....

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....p;       Packed Stocks Product Opening Stock Production Sales Reprocess Transfers for internal consumption Closing Stock Ope-ning Stock Closing Stock Sa-les Va-lue LB Soap (108*150 gms) 0 16444.1988 82.3608 16321.014 40.824       Lux Soap (144*100 gms) 12.7152 0 0 0 12.7152       SLDP (60*500 gms) 93.51 9382.14 114.6 9324.66 36.39       Whel Bar Green (120*125 gms) 0 7434.51 215.55 7198.89 20.07       Wheel Bar Green (60*250 gms) 0 7897.71 226.695 7648.485 22.53       Wheel Bar Blue (120*125 gms) 0 ....