2018 (1) TMI 687

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....Refind Mahua Oil and Refind rice Bran Oil and was clearing the goods on payment of duty as leviable under Central Excise Tariff Act, 1985. But, during the period July, 2004 to Oct., 2004, they manufactured upgraded Mahua Oil and cleared the same at NIL rate of duty under Notification No.6/2002-CE dated 01.03.2002 as amended. The detail of the period of dispute and dated of show causes notice are as follows:- Period Qty. Duty Cess Total Dated of issue of SCN June'04 & July'04 317735/- 317735/- 5035/- 322770/- 29.02.05 Aug'04 & Sept'04 489650/- 489650/- 9793/- 499443/- 11.03.05 Oct'04 149075/- 149075/- 2982/- 152057/- 21.04.05 Total 956460/- 956460/- 17810/- ....

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....Authorities had knowledge of manufacture and clearances of upgrade oil but neither any order for provisional assessment was made not any sample was drawn for technical test nor initiated any timely action as required, to raise the demand promptly, if not satisfied from the assessment (self) made at NIL rate of duty, in respect of Upgrade Oil. It is not for the manufacturer to prove anything negative as per the settled law once the declaration in monthly returns in form ER-1 has already been filed and without any further facts on record the assessment cannot merely be re-opened on presumptions and assumptions. He has also contended that it was not the obligation of the appellant manufacturer to obtain any lab reports when nothing incriminati....

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....scribed in Prevention of Food Adulteration Act, 1954, apart from being subjection to processes as specified in the definition of Refind Edible Oil given under the explanation to the said entry. Since, it is reported by the Assistant Commissioner, Central Excise, Kanpur that the results of the test report, in respect of the samples of Upgraded Rice Bran Oil drawn from the manufactured stock of some of the Vegetable Oil manufacturing units, as received from chemical examiner, CRCL, New Delhi and HBTI, Kanpur revealed that the Upgraded Rice Bran Oil does not confirm to the standards specifications as prescribed for refind grade (for direct edible consumption). The so called upgrade Rice Bran Oil in question would merit to be categorised as "go....