2017 (10) TMI 957

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....hat M/s. Ahuja Battery Covers are engaged in the manufacture of PVC battery separator and were not registered with the Central Excise Department as they were availing SSI exemption in respect of the excisable goods manufactured and cleared from their factory upto the value of Rs. 1 crore in the financial year. On the basis of intelligence, the premises were searched on 06.05.2005 at the business premises, residential premises and other contract premises. During the course of search one register ledger was found containing various entries there in and certain statements were also recorded. On the basis of these documents it was alleged that M/s. Ahuja Battery Covers is clearing goods clandestinely and not maintaining proper records. Therefor....

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....been prepared tabulating the data of purchases / import / indent of the raw material, battery separator grade PVC resin, the quantification / calculation of the alleged suppression of production and evasion of duty refers to the entries in the private record treating them as of the finished product (PVC Battery separator). 8.3 Quantification of the finished product - While numerically expressing the production of the finished excisable goods (PVC Battery separator) in terms of pieces and lots produced on machines working n terms of hours, days and months and the percentage of waste the calculation of duty refers to the entries in the Kacha records. 8.4 It is observed that the adjudicating authority in the impugned order has reproduced....

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.... careful application of mind to each and every piece of evidence adduced by both sides" 2) In Ruby Chlorates (P) Ltd. Vs. CCE, Trichy 2006 (204) ELT 607 (Tri-Chennai) order was held at para 25 to be non-speaking on charge of clandestine removal, 3) in the case of CCE Kanpur Vs. Latex Chemicals 2005 (181) ELT 138 (Tri-Del) it was held at para 4 that "This documentary evidence was ignored by the adjudicating authority who attached much preference / value to the alleged confessional statements of the above said named respondents." In other words, a speaking order is a pre-requisite for maintaining a balanced and judicious approach. Examination of points / submissions precedes the stage of giving weightage to each aspect and of summing up the t....