2009 (11) TMI 769

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....r the Respondent. ORDER In this case the Deputy Commissioner of Central Excise has confirmed a demand of Rs. 5,61,862/- under Rule 196 of the Central Excise Rules, 1944 on a quantity of 3075 MTs of molasses received free of duty under Chapter X Procedure and cleared without using the same in the manufacture of cattle feed as per the assessee's declaration and inter alia imposed a penalty of Rs. ....

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....ttle feed who denied receipt of the cattle feed and so called suppliers of rice bran who also denied having sold any rice bran to the assessee. The evidence also brings out that although 30346 units of electricity are required for the production of cattle feed of the quantity shown in the assessee's records only 4060 units of electricity were consumed during the period of six months and this clear....

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....e conclusion of actual manufacture of cattle feed for the reason that there is no verification carried out as to cattle feed actually manufactured by the assessees and the registers only bear stray signature of state excise officials for the receipt of molasses and the entry showing release for use in the manufacture of cattle feed. Therefore, the registers maintained by the assessees do not estab....