2012 (5) TMI 551

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.... the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has preferred the present appeal. 2. Heard Ms. Renu Jagdev, learned AR, appearing for the Revenue and Shri K.K. Sharma, learned Advocate, appearing for the respondent. 3. As per facts on record, the respondents are engaged in the manufacture of excisable goods falling under Chapters 54 and 5....

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....hat there has been excess processing loss is not justified. He observed that shrinkage would vary from fabric to fabric and in the absence of any allegation by the Revenue that such quantity attributed to shortage was removed clandestinely, confirmation of demand was not warranted. 5. Revenue in their memo of appeal have again reiterated the same very ground. It stands contended that as per Boa....