1998 (1) TMI 248

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....nt. [Order per : S.S. Kang, Member (J)]. - The appellant vide their communication dated 26th December, 1997 made a request to decide the appeal on merits. 2. The appellant filed this appeal against the Order-in-Original passed by the Additional Commissioner of Central Excise. The Additional Commissioner of Central Excise vide impugned order confirmed the duty amount of Rs. 22,287.99 ....

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....ght of the tin containers manufactured by the appellant ranged from 970 gm. to 990 gms. The appellant submitted that scrap recovered as cutting and trimming was being accounted in record by them. They have shown the sale of scrap of tin plates after 30-6-1989 as 11,000 kg. and also shown the balance of credit in stock as 4,992 kg. The contention of the appellant is that a slight portion of the scr....