1999 (4) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(T)   [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal filed by M/s. Shree Girnar Cement Co. P. Ltd. is whether the product manufactured by them is Cement chargeable to Central Excise Duty. 2. Briefly stated the facts are that the Central Excise Officers, on surprise check on 21-8-86, observed that 260 bags reported to be containing Sagol weighing 13 M.T. an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th the sole intention to evade payment of duty; that the impugned goods were manufactured out of lime stone, clay, coke breeze and additives (Gypsum) and that the product was not sagol which is manufactured out of lime stone and burnt coal by heating in a kiln. 3. When the matter was called, no one was present on behalf of the Appellants. Even earlier on three occasions when the matter was post....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the goods as Sagol and had not charged any excise duty from their Customers. They also mentioned that they did not accept the test report of the Chemical Examiner and they were denied the opportunity for his cross-examination. 4. The ld. DR reiterated the findings of the Collector as contained in the impugned order. He pointed out that Shri H.V. Parekh, Manager of the appellants, in his stateme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the production of Cement and Sagol per shift after completion of shift hours and that the production of cement and sagol shown therein was correct; that the appellants had not produced any evidence that the supervisors had filed wrong reports for implicating the party and the evidence of Shri Bhatt, Chemist of the appellant, that he had no time to test the samples of finished products, suggests....