2003 (12) TMI 409

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....t. [Order]. -  The appellants are challenging the order of the lower authorities whereby a demand of duty has been confirmed against them to the tune of Rs. 1,04,027/-. The demand has been raised on the ground that, the appellants have shown higher amount of processing loss while converting the brass scrap for manufacture of billets, which were again captively consumed in the manufacture of....

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.... be confirmed along with interest @ 20% applicable." 2. The Commissioner (Appeals) confirmed the findings of the adjudicating authority. Hence the appeal before the Tribunal. 3. I have considered the submissions made by both sides. 4. It is noted that, apart from holding that, the melting losses claimed by the appellants at @ 5.8% is very higher as against the loss variation betw....