2004 (3) TMI 653

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....ri Vimlesh Kumar, SDR, for the Respondent. [Order]. -  Appellants, M/s. Shiel Ice & Chemicals Pvt. Ltd., is an assessee engaged in manufacture of Aromatic Chemicals. The other appellants are Director and Technical consultant of the assessee. A case was made, subsequent to detention on 23-2-97 of 25 Kgs of Ald-C-14 contained in a carboy of 35 litres, considering the goods to be finished ....

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....ial it is found :- (a)     The appellant's argument that 25 Kgs of Ald-C-14 under seizure was not marketable since the chemicals require a maturation period, and the Technical opinion from A.G. Ketkar Fragrance and flavour consultant on the essential requirement of the product to undergo maturation of few days for evaluation of 'Odour purity'' and the same could not be asses....

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....tion is over. Since a private record could be a control prescribed by the Director at any stage, which may not be excisable stage. Surely every one has a right to count his chickens before they hatch. Central Excise officer however cannot. The department is bound to reckon and count, goods only when they are excisable i.e. in marketable condition. The marketable commodity is "Odour Chemicals" or "....

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....age is found to be 'maturation stage' and not the quantity at "distillation stage", the quantities mentioned in the "Daily Happening Reports" cannot be conclusive evidence of production of excisable goods. The differences however are to be explained by the assessee to the figures of distillation quantity and the production subsequently entered in the RG1. (c)      The s....