2005 (2) TMI 599

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....pondent. [Order]. -  On 22-9-1997 Central Excise Officer visited the appellant's factory in which Copper Alloy Ingots are manufactured. They produce the same from assorted items like brass scrap, copper scrap. Tin ingots are also used as input. Upon stock taking, the officers found a shortage of over 1.7 tons of copper alloy ingots (finished product). They also noted shortage of copper scra....

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....e appellant's contention is that there was no clandestine production or removal involving evasion of excise duty is to be accepted. Since the raw materials are issued without any distinction as to which scrap or ingot it was, excess and shortage are to be adjusted against one another. With regard to the excess stock, the learned SDR has emphasized that since there was no issue of raw material from....