TaxTMI 
TaxTMI 
2004 (6) TMI 558
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.... for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has filed this appeal against the Order-in-Appeal No. 771/2003, dated 20-8-2003, by which the Commissioner (Appeals) has reduced the demand of duty against M/s. Surindra Steel Rolling Mills and set aside the penalty imposed on them. 2. We heard Shri U. Raja Ram, learned D.R. for the Revenue, and Shri Sandeep S....
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....fication No. 67/95-C.E., dated 16-3-95 as they had not maintained the separate records to establish that steel ingots, manufactured by them, were used in the month of August, 1997 in their rolling mills division. The Commissioner (Appeals), however, under the impugned Order, has held as under : ".....the main issue to be decided is whether 1099.095 MTs of ingots used in the manufacture of 1037.28....
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....of ingots can be assumed to have been consumed in the manufacture of rolled products during the month of 8/97 and on the remaining quantity of 369.898 MTs, Central Excise duty of Rs. 2,21,938/- is payable by them". 3. The learned D.R. contended that the Commissioner (Appeals) has erred in allowing the benefit of Notification on the basis of pro rata basis as the same is only on presumption a....
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....ity of ingots transferred from their furnace division and ingots purchased from the market. When neither side is in a position to ascertain the different quantities of ingots consumed by the respondents during the month of August, 1997, the principle of proportionate consumption adopted by the Commissioner (Appeals) seems to be most appropriate one. We, therefore, find no reason to interfere with ....