2005 (7) TMI 591

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....he Respondent. [Order]. -  The appellants are engaged   in the manufacture of Billets, Blooms, Bars and Rods of non-alloy steel and stainless steel falling under chapter No. 72 of the Schedule to the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 22-1-1998, who conducted the stock verification. A shortages of 11.052 MTs of blooms (....

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....al against the  above order did  not succeed before the Commissioner (Appeals). Hence the present appeal. 3. The appellant's contention is that such shortages were on account of the fact that; whereas the goods are accounted in records on formula basis, but clearances of the goods is accounted by actually weighing the goods. This practice is followed in all steel industries and q....