2013 (12) TMI 934

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....-<br>Central Excise<br>Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Appellant : Present: Mr. Ish Puneet Singh, Advocate For the Respondent : Mr. Sukhdev K. Sharma, Advocate ORDER Rajive Bhalla, J (Oral) By way of this order, we shall decide three appeals, namely, Central Excise Appeal Nos.33, 34 and 35 of 2013, as they involve adjudication of the same questions of law an....

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....te of Secondary Technology. It is prayed that in view of the above order, the Tribunal may be directed to reconsider the appellant's prayer for waiver of the condition of predeposit. Counsel for the revenue states that the appellant's argument can only be considered at the time of deciding the quantum of appeal as various other factors including whether the appellant is covered by norms set out....

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....s Jai Sidh Yogi Steel Rolling Mills, Bhadla Road, Village Alour, Khanna, that burning loss falls within permissible norms. A relevant extract from the order reads as follows:- "18. In view of the opinion given by the technical institutions like National Institute of Secondary Steel Technology and Joint Plants Committee wastage and burning loss in rolling mills depends upon the various factors a....

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....y evidence of manufacture and clandestine removal of goods without payment of duty by the appellant. Thus, the burning loss of 4.92% is within the norms of 2 to 6- 7& for such mills fixed by National Institute of Secondary Technology. Their claim is also within the norms fixed by Joint Plant Committee as upheld by the Hon'ble CESTAT. 19. In view of above, the wastage and burning loss claimed by....