2024 (2) TMI 1185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppreciating the suppression of production arisen on calculating annual electricity consumption which shows that there was excess production of excisable goods as compared to the productions reflected in their statutory records. B) Whether electricity consumption can be considered as valid evidence to ascertain the clandestine manufacture of the taxable goods? C) Whether it is correct in ignore facts decoded by the authorised signatory persons of the Respondent when their Director and the Managing Director themselves had mentioned that they are not well versed that day to day working of the factory and accordingly they authorized two other functionaries to depose on their behalf? D) Whether positive evidence in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... demand it was for the respondent assessee to determine at which stage the he enters the finished goods in his production records unlike the earlier period when an RG-1 stage was prescribed by the department. There seem to be no error in the approach adopted by the respondent in entering the goods in the production records only after the completion of quality control checks. Undisputedly though production was happening on the national/ public holidays, the goods could not have been entered in the production records awaiting the quality inspection which would happen on subsequent days. Thus the issue of non-recording of production on national/ public holidays is reasonably explained by the respondents and Commissioner found himself in agreem....