2003 (7) TMI 499

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....sultant, for the Respondent. [Order]. -  The Revenue filed this appeal against the order-in-appeal whereby the Commissioner held that the Modvat credit in respect of the inputs lost as burning loss is not recoverable. The Commissioner (Appeals) also held that the Assistant Commissioner empowered to adjudicate the cases exceeding the duty of Rs. 50,000/-. 2. The contention of the....

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....er invisible losses. In the present case the respondents were receiving aluminium ingots for die-casting. Aluminium ingots were melted, and during this process certain quantity/inputs were lost which is known as burning losses. 5. This factual finding is not contravened by the Revenue in the present appeal. 6. In respect of the jurisdiction of the Assistant Commissioner regarding t....