BAJAJ HINDUSTAN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant manufactures sugar and molasses. In June, 2009, the appellant vide their letter dated 30 -6 -2009 reported excess quantity of molasses of 3592.95 quintals to the Department. The excess quantity got verified and was entered in the RG -I register. The said excess quantity was detected on the basis of dip reading. The appellant thereafter entered the excess quantity in the ER -I Return. The department on this basis, concluded that this excess production of molasses represents excess production of sugar, which must have been cleared clandestinely without payment of duty. On this basis a show cause notice dated 15 -6 -2010 was issued to the appellant for -

(2.) HEARD both the sides.

(3.) SHRI B.B. Sharma, Departmental Representative opposed the prayer by reiterating the findings of the Commissioner (Appeals) and pleaded that the appellant themselves recorded the excess quantity of molasses, that this quantity of molasses obviously represents excess production of sugar, which has not been accounted for in the RG -I Register.