TaxTMI 
TaxTMI 
2013 (12) TMI 515
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....of matches from 27.02.96 and a demand of Rs. 30,900/- was confirmed against the applicant. The applicant submits that this order has been passed erroneously and there are errors apparent in the said order. The Ld. Advocate pointed out the errors in the said order as under:- (i) Order records in para-4 the fact that the Hon'ble Madras High Court in the case of Norton Intec Rubbers (P) Ltd. Vs. CCE, Madras - 2004 (164) ELT 5 (Mad.) decided that an allegation of clandestine removal cannot be made when petitioner files AR-I application with proper officer and the proper officer allows clearances of goods. However, the Tribunal has not given any finding how the said deci....
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....her points out that in statement dated 12.06.98, there is an admission by the applicant that the appellant was using power for frame filing from 27-02-96 onwards. Further, he submits that circumstances as recorded in para- 7 & 8 supports the conclusion drawn by the Tribunal and he argues that now the applicant is arguing the case on erroneous facts which is beyond the scope of rectification of mistakes. He relies on the following decisions of the Supreme Court on limitations in ROM applications:- 1. CCE, Mumbai Vs. Kalvert Foods India Pvt. Ltd. 2011 (270) ELT 643 (S.C.) 2. CCE, Visakhapatnam Vs. Mehta & Co. 2011 (264) ELT 481 (S.C.) 4. We have considered submissions on both sides. The conclusion that the appellant was using power i....
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....rame filling are done by machine. In this connection four electric motors have been installed. The wax match sticks have been manufactured with the help of wax which was used for the manufacture of matches. For this machine operation, the Electricity connection was obtained from the E.B. Department vide the connection No.H.53 on 27.2.'96. From this Electricity connection the machines have been operated and from that the matches were manufactured. The Electricity payment receipts 10 Nos. were seized by the officers under mahazar. Apart from the above the purchase vouchers of wax and paper in 13 Nos. were also seized. The wax matches manufactured in my factory upto 1996-97 were paid at the rate of Rs.0.50 per unit. During 1997- 98 I have paid....
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....s seized the 13 bills for further action. The officers enquired Shri Shanmugakani about the bills towards the purchase of the said machines and 4 electric motors. Shri Shanmugakani deposed that one 2 HP motor was purchased from M/s.Sella Industries, Coimbatore and the frame filling machine was purchased from M/s.Winner Machine, Manufacturers, SIDCO, Coimbatore and further deposed that the entire bills are not available with him and the machines were purchased in the year 1996, The No. and brand name of the machines/motors are not available. Thereupon the officers verified the RG.1 in the presence of two independent witnesses and Shri Shanmugakani and found that for the period from 27.2.'96 to 31.3.'98 was taken into account by the officers ....
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....lso some facts are relevant. Matches were under physical control till 20-07-96. The case of the department is that the appellant was using power in frame filling from 27-02-96. As already explained it is not the appellant's case that an officer was posted in the factory. There was a qualitative difference between physical control exercised over factories producing commodities like cigarettes and rubber products and factories producing matches. Because of the large number of factories producing matches it was not possible to post an officer in each factory as was pointed out by the Ld. A. R. for Revenue. Further the total period for which this issue lasted during physical control was only about five months for the departmental officers to co....