2005 (4) TMI 526

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....or the Appellant. Shri S.M. Tata, DR for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 3. The appellants are engaged in the manufacture of tin container out of tin sheet supplied by M/s. Tin Plate Co. of India Ltd. during the period March, 1997 to....

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....alance. The contention of the appellant is that during the period in dispute, the appellant consumed only 302.536 MT of tin plate which is reflected in their internal record and the remaining quantity of tin plates were shown as balance which was consumed in the subsequent months. The contention of the appellant is that to work out the quantity of inputs on average basis, the demand is not sustain....

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.... appellants were receiving the tin plates which were used in the manufacture of tin containers and maintaining records. As per private records, the appellant actually consumed 302.536 MT of tine sheets in the manufacture of tin containers during the period in dispute. These records were produced by the appellant before the Adjudicating Authority. In spite of this, the Adjudicating authority had ta....