2003 (12) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....C. Pushkarna, JDR, for the Respondent. [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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s the demand of Rs. 1,04,027/- is liable to 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% ....