2022 (1) TMI 72

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....ing Counsel (Central) Opposite Party None ORDER 1. The present application filed by the Collector, Customs and Central Excise, Bhubaneswar arises from an order dated 12^th 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 ....

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....on of Charge Chrome and Charge Chrome Slag were found to 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. A....

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....hrome in the ratio of 1:1.30 and that the same cannot be based 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 ....