2004 (4) TMI 495

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....dvocates, for the Appellant. Mrs. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This rectification of mistake application points out that there was error in the computation of amount of duty in our Final Order No. 387-390/2003-NB(A), dated 13-8-2003 [2003 (157) E.L.T. 398 (Tri.)] in Appeal Nos. E/466, 473, 474 and 475/2001-NB(A). According to the app....

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....mmissioner had fixed the loss in conversion of gullies (billets) to sheets at 25%. No ground exists for granting a higher percentage of loss. Therefore, revision of quantity is required to be made after allowing wastage. Further, since during the part of the period, sheets were subject to specific rate of duty, re-computation has to be made for that period on that basis. According to the assessee ....