2022 (1) TMI 72

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....ty None ORDER 1. The present application filed by the Collector, Customs and Central Excise, Bhubaneswar arises from an order dated 12th August, 1992 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, East Regional Bench, Calcutta (CEGAT) dismissing the Reference Application No.19 of 1992 thereby declining to refer the question of law as urged by the Customs Department to this Co....

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....o be 4313.560 Metric Ton (MT) and 6329.420 MT respectively with a total production being 10642.980 MT. Apparently, on scrutiny of the records of another 100% E.O.U., Ferro Alloys Corporation (FACOR), manufacturing Charge Chrome in the jurisdiction of the same Collectorate, the ratio of Charge Chrome to Charge Chrome Slag was found to be 1:1. Applying this ratio, it was inferred that the figure of ....

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....sed on ratio of another company FACOR. It was observed that there were many other factors that had to be accounted for e.g., the ore used by that company and the machines used for the purposes. Accordingly, the CEGAT disagreed with the conclusion of the Collector that the Respondent-Assessee had clandestinely removed 313.823 MTs of Charge Chrome and that it was not based on any reliable evidence. ....