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<h1>Case remanded to determine disallowed loss & issue speaking order per Collector of Central Excise v. Multiwyn Industrial Corp.</h1> The case is remanded for the Commissioner to determine the loss to be disallowed and issue a speaking order, following the decision in Collector of ... Demand - Removal of goods without payment of duty The judgment concerns the admissibility of a 10% loss claimed during the forging process. The Commissioner disallowed 7% loss, stating it was used in manufacturing and duty is payable. The case is remanded for the Commissioner to determine the loss to be disallowed and issue a speaking order. The issue is covered by the decision in Collector of Central Excise v. Multiwyn Industrial Corp. - 1995 (80) E.L.T. 708.