1990 (12) TMI 86

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..... 2. The case has a chequered history having been sent up and down for de novo consideration/appeal. Presently the Govt. has before them order-in-appeal No. 42/87(C)(B) dated 27-3-1987 issued by the Collector of Central Excise (Appeals), Madras. The original show-cause notice was issued on 20-4-1982 under File No. V/131/30/157/81/3903 by the Assistant Collector, Central Excise, Ernakulam Division....

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....t to work out the production. At the end of the manufacture a dip reading was taken of the storage tank and the variation between the book balance in the R.G. 1 Register and the physical stock ascertained by dip reading was being adjusted in the closing book balance with a remark that it was a process loss. 4. The Assistant Collector under his order dated 16-12-1985 and after a detailed discussio....

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....he Assistant Collector and directed to ascertain what was the storage loss and decide the contention of such loss under provision of Rule 223(A). Thus in a way this case is now remanded back to the Assistant Collector for the third time. But the party has preferred this revision. 5. The Government has gone through the facts of this case. There is no doubt that the Assistant Collector in his order....

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....ice referred to the period June 1980 onwards and was issued in April, 1982, there has not been any suppression of any fact by the party as the losses were reflected in their R.T. 12 returns and even in R.G. 1 registers. 7. In view of the above facts and specially as there is no loss now once the party has switched over to actual physical verification of production, Government is inclined to accep....