2019 (8) TMI 1296

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....emption contained under Notification No.67/95-CE dated 16.03.1995. They also clear a part of the oxygen manufactured to others on payment of duty. The appellant prepared Annual Statistics Report. On the basis of Annual Statistics Report for the year, 2001-2002, it was seen that they have consumed oxygen of 80660.124 Cu. Mtr. ; whereas in their RT-12 Returns, they have shown consumption of 1,38,780.948 Cu. Mtr.. Revenue contended that the difference in the quantity is clandestinely removed without payment of duty. A show-cause notice dated 15.04.2004 was issued and was adjudicated by the Learned Commissioner of Central Excise, Bolpur vide Order dated 23.02.2006 confirming a duty of Rs. 2,40,66,670/- along with equal penalty. The appellants a....

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...., dispatch details, receipt of materials, transportation details of the goods, sale proceeds, details of additional consumption of electricity etc., adduced by the Department, demand on discrepancy of figures will not stand. Therefore, the charge of clandestine removal, which is a serious charge, cannot be leveled against the appellant. He also submitted that the issue is barred by limitation as the show-cause notice was issued in 2004 on the basis of Annual Statistics Reports for the year 2001-2002 submitted to the Department in 2002 itself. 3. The Learned A.R. for the Department reiterates the findings pf OIO and submits that the Hon'ble High Court of Punjab & Haryana in the case of CCE, Delhi III Vs. Martin & Harris Laboratories Ltd. ....

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....consumption, but has been cleared clandestinely without payment of duty. We find that no statements have been recorded and no further investigation has been done. The Learned Commissioner has simply proceeded by brushing aside the submission made by the appellants. We find that the appellants submitted that at Page 429 of the Annual Report, it cannot be seen in isolation and at other pages i. e 369 & 197 also show the consumption of oxygen gas internally. The Learned Commissioner has not given any reasoning for not considering the statistics reflected in other pages and has concluded that the appellants have not shown any reasons as to why such figures were shown in Page 429 of the Annual Statistics Reports. We find that no other effort has....