OUDH SUGAR MILLS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) JUDGMENT per :

(2.) THIS is an appeal by special leave from the Order of the government of India, Ministry of Finance (Department of Revenue), rejecting the appellant's application preferred under S. 36 of the central Excises and Salt Act, 1944 (1 of 1944).

(3.) IT is, therefore, contended on behalf of the appellant that it cannot be held guilty of short accounting of sugar unless it is established that any part of the sugar manufactured in the factory has been removed from the factory or there were some loopholes in the working of the factory which provide opportunities for clandestine removal of sugar. The only basis for the finding arrived at by the Collector, it is pointed out, was that provided by the calculations made by the Assistant Chemical Examiner. These calculations were attacked on behalf of the appellant upon the ground that they were based not on factual <PG>174</PG> data but on certain assumptions. IT is, therefore, necessary now to examine the report of the Assistant Chemical Examiner. The relevant portion of the report runs thus: