Law: Central Excise Act, (I of 1944)

Section: 33,33(3)

Law: Central Excise Act, (I of 1944)

Section: 10(1),10(2)

[Central Excise Act, 1944)].......Section, 33(3) - Central Excise Rules, 1944, Rule 10(1) or 10(2) - Evasion of Excise Duty and Sales Tax -Selection of case for audit-suppression/evasion of clinker production - Clandestine removal of large quantity of cement manufactured and cleared without payment of Excise Duty and Sales Tax - Allegations against appellants - Impounding of excise books/records by Deptt. - Calculation of gypsum on annual average formula declared by appellants for different type of cements for years 1998, 1999, 2000, 2001 - Application of consumption formula for year 1998-99 - Mistake of accounting by not treating quantity in closing stock of one quarters as opening stock of next quarters - Show Cause Notice - Passing of area in-original after 3 years and 11 months after issuance of Show Cause Notice Addition - Validity - Whether Show Cause Notice was issued on 5-7-2001 and order-in-original was passed on 4-6-2005 after issuance of show cause notice although order was mandated to be finalized within 45 days of issuance of show cause notice within such extended period which was not to exceed ninety days in total - Held yes - Whether order-in-original is time barred and not sustainable in law, therefore, cancelled - Held yes -Whether S.I.O. conducted audit of 13 quarters that is of period from January, 1998 to march, 2001 and through what appears to be in mala fide chose five quarters to work out contravention of alleged evasion of short production of clinker - Held yes - Whether grave error made by S.I.O. is that he should have considered raw mix (slurry) consumed at 568,160 MT and divided this by 1.7 to arrive at 3,44,80, MT which is exactly quantity of clinker produced and declared by appellant - Held yes - Whether report of S.I.O. and entire case has evidently been made in mala fide and on basis of wrong calculation - Held yes - Whether statement of Director that he supports contravention report is contrary to clear facts of case and even reconciliation carried out by four of his members - Held yes - Whether there is no evasion of clinker and figures duty reconciled and proper production of clinker has been declared by appellant- Held yes -…

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