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9. As regards the adjustment for excess weight of biscuits for other brands i.e., other than Parle-G it was submitted that usually the actual weight of biscuits in packets is more than the printed 5 M/s. Parle Biscuits Pvt. Ltd.

=================== weight. Therefore, the actual production is more to this extent and this should be taken into account for working out the amount of excess consumption. The order of the CIT(A) for A.Y. 1989-90 was brought to his notice where on the basis of the direction of the CIT(A), the Assessing Officer weighed the sample packets of Parle-G to verify the claim and found that the weight of biscuits was actually more than the printed weight and accordingly had allowed the adjustment for excess consumption. However, during the year under consideration the Assessing Officer has not given similar relief in case of other brands in the same proportion in which it was allowed in Parle-G.

13. On the basis of the above, he noted that after reducing the weight of empty packets, actual weight of biscuits exceed the declared weight. He accordingly directed the Assessing Officer to 7 M/s. Parle Biscuits Pvt. Ltd.

=================== allow adjustment for the excess weight of biscuits on the basis of these results. He further directed the Assessing Officer to get the packets weighed again in case he requires the same and allow adjustment accordingly.

23. We have considered the rival submissions made by both the sides, perused the orders of the Assessing Officer and the CIT(A) and the Paper Book filed on behalf of the assessee. We have also considered the various decisions cited before us. There is no dispute to the fact that the assessee is manufacturing biscuits through its own factory as well as through CMUs. As far as the manufacturing of biscuits through own factory is concerned, the books of account of the assessee are not rejected by the Assessing Officer. The accounts of the assessee are audited and no material has been brought on record by the Assessing Officer that there is 13 M/s. Parle Biscuits Pvt. Ltd.

24. Since the facts of the present case on account of manufacturing of biscuits through own factory are identical to the facts in the preceding assessment years, therefore, respectfully following the decision of the Tribunal in assessee's own case and in absence of any contrary material brought to our notice, we are of the view that the book results of the assessee, so far as manufacturing of biscuits through own factory is concerned has to be allowed and no adjustment is called for.

14 M/s. Parle Biscuits Pvt. Ltd.