2004 (8) TMI 506

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....the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. In this case appellants are engaged in the manufacture of Diamond Impregnated Segments, Circular Saw and Gang Saw Blades. The Officers of the Revenue Department visited the factory on 13-12-2001 and it was ....

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....tatement that this shortages is due to handling losses as small quantities taken out of the containers which are to be mixed with other powder for making mixtures for manufacture of final product. During this process small quantities of these powders do get fallen down on the floor and could not be recovered. The contention of the appellant is that if the total quantity purchased by them is taken ....