2012 (12) TMI 927

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....ppellant is sending inputs on Caustic Potash Pellets on which credit has been taken for conversion into Potash Pellets on job work basis to two job-workers. One of the job-workers returned 100% of the material sent, whereas the second job-worker returned only 90%. On the ground that second job-worker also should have returned 100% of the inputs sent to him as finished goods and in absence of such ....

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....ocess waste/loss. Without any investigation and without any verification just because one of the job-workers choose to return 100%, proceedings could not have been initiated and culminated into the demand of penalty. 3. The ld. AR would submit that the very fact that the claim of 10% loss of one of the job-workers shows that process loss cannot be genuine. Further difference in job-work charges....