2005 (8) TMI 460

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....]. -  This appeal is filed against the order of the Commissioner (Appeals), who in the impugned order remanded the appeal before him for denovo decision by the lower authority. 2.Briefly the facts are that the appellant manufactures copper/brass sheets falling under chapter 7409.00 of Central Excise Tariff Act, 1985. During the period April, 1993 to September, 1995, the appellants received ....

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....basis that the appellant short paid central excise duty by showing melting loss during the course of manufacture of final product. The appellants received scrap out of which, they produced the final product. The department appears to be of the opinion that the quantity of final products should tally with the quantity of inputs used. In case it does not, to the extent it does not, the duty will hav....