1998 (11) TMI 608

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.... JDR, for the Respondent. [Order]. -  The appellant in this case, sent inputs such as copper bars, unwrought zinc bars etc. u/r 57-F (2) of the Central Excise Rules, 1944 to their job workers for converting into Solders, Copper and Brass foils etc. There was difference in weight of the inputs sent and products received. On such short receipt, duty was demanded. Before the Asstt. Collect....

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....f Rule 57-F(4)(c) and observed that the waste arising during processing of inputs should be destroyed in the presence of proper officer. In the absence of any waste brought back, he upheld the Asstt. Collector's order resulting in the present appeal. Shri Rohan Shah, Advocate, relied upon Board's circular F. No. 267/136/87-C.E.-8, dated 15-1-1988, in which it has been clarified that duty should no....

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.... were of high purity and therefore the plea of burning loss could not sustain. 3. I have carefully considered the rival submissions. The Collector (Appeals) did not deny possibility of the loss being at 5% and in fact accepted that the Asstt. Collector's limiting the loss to 1% was an arbitrary action. His denial of the claim was on the ground that only that waste can be taken for remissio....