Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of C. Ex. vs Spectrum Pharmaceuticals P. Ltd. on 20 April, 1999
Equivalent citations: 1999(112)ELT1058(TRI-MUMBAI)
ORDER J.H. Joglekar, Member (T)
1. This appeal from the Revenue was argued by Shri K.M. Patwari and Shri A.M. Shinde, Accountant appeared for the respondents.
2. The respondents assessees manufactured P & P medicines. The Jurisdictional authorities issued show cause notice dated 19-10-1992. In the show cause notice, it was claimed that the number of Glass Bottles taken for use in finished products was less than the number of bottles used. On the differential quantity the differential credit was sought to be recovered. The Assistant Collector denied the claim of the assessees that during the production bottles broke and became scrap on the observation that no evidence was revealed by the assessees. The Collector (Appeals) relying upon the judgment of the Tribunal in the case of Collector of Central Excise v. Eros Pharma (P) Ltd. 1994 (73) E.L.T. 72 allowed the appeal. Hence the present appeal from the Revenue.
3. In the appeal memorandum it is claimed that broken bottles cannot be covered under the destruction "waste" as contemplated under Rule 57D of the Central Excise Rules, 1944 and that in the absence of evidence it cannot be accepted that the bottles were broken during the course of manufacture.
4. I find that both the grounds are covered in the cited case. Breakage of glass bottles is the normal feature during manufacture. What is established does not have to be proved. Since no contentions are made in the appeal memorandum to deny the application of the ratio of the judgments to the facts in the impugned case, the impugned order is upheld and this appeal dismissed.