2010 (1) TMI 1012

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.... Saxena, Jt. CDR, for the Respondent. ORDER These two appeals are filed by the same appellants involving similar issues and accordingly being dealt with by a common order. 2. Heard both sides. 3.1 In the case of appeal No. E/3232/08. The appellants are manufacturer of galvanised wire from wire rods on their account. They also manufacture on job work basis galvanised wires out of wire r....

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....anufactured and removed. Accordingly, the duty stands demanded. 3.2 In the case of Appeal No. E/3233/07, the appellants have sent inputs to other units for job work and on account of excess loss shown by the job worker, the duty stands demanded from the appellants. 4. Commissioner (Appeals) has upheld the order of the original authority. 5. Learned Company Secretary draws my attention to ....

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.... be sustained. 6. Learned Jt. CDR reiterates the findings and reasoning of the Commissioner (Appeals). He submits that shortages have been calculated taking into account the quantity of raw materials received and quantity of finished goods returned by the job worker. 7. I have carefully considered the submissions from both sides. The show cause notices have been raised on the basis of audit ....