1999 (2) TMI 225

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....d by the assessee, against the decision of the Collector (Appeals), made in Order-in-Appeal No. 327/94, dated 7-4-1994 whereunder he confirmed the order of the A.C. 2. The appellant manufactures various types of radiators for motor vehicles classifiable under sub-heading No. 8708.00. They were availing Modvat credit and they have filed necessary declarations under Rule 57G. They bring inputs....

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....om processors. A show cause notice was issued on 1-3-1993 demanding duty of Rs. 58,729.10 on the allegation that certain percentage of inputs get evaporated and those losses were inevitable and varies from each person to person depending upon the plant and machinery. The assessee in their letter dated 10-4-1993 invited the attention of the authorities to the letter of Ministry of Finance issued on....