TaxTMI 
TaxTMI 
2014 (8) TMI 362
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....E/Stay/4757/12 M/S. Chopra Steel Strips Rs.1,04,35,818/- 2 E/376/12 E/Stay/4759/12 M/S. Jai Sidh Yogi Steel Rolling Mills Rs.81,29,235/- 3 E/3776/12 E/Stay/4766/12 M/S. HL Chopra Steel Rolling Mills Rs.1,15,87,074/- In addition to the duty demand as above, penalty equal to the amount of duty was imposed under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1994. Interest also follows the duty demand. 2. The precise question in these three appeals is whether the burning loss of 6% as claimed by the appellants at Sri. Nos. 1 and 3 above and similarly such loss claimed at the rate of 5.5% in the case of the appellant at Sl. No.2 above gives rise to the loss....
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....ge as per JPC report to claim higher rate of percentage of burning loss is not informed. The facts in these cases are not in for with the suggestion of JPC. It may be stated that all cases are not equal. 6. Ld. Commissioner (Appeals) in the case of Jai Sidh Yogi Steel Rolling Mills, without going into the factual aspects of the matter only leaned on the technical report of above two institutions to grant relief. Neither the quality of raw materials used, nor the technology applied was considered by him. SION norm is fixed by Govt. of India while Export policy is announced. That policy guides industries and encourages exports. When SION norm was taken into consideration, while EXIM Policy was announced, the lower burning loss norm was pre....
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....sion of clearance at all made by any appellant. But by mere audit objection the proceedings are initiated. If the letter of the CC at page 34 of the appeal record is perused that proves that the audit figures were not reasonable. 10. But ld. Departmental Representative submits that SION norm was not considered by the CC while reaching to above conclusion. It was further submitted by the ld. Counsel that the reply against RTI application shows that burning loss claimed by the appellant is agreed by Revenue in several cases. 11. We have considered by submissions of the appellant as above and the letter of CC and RTI replies as well as citations made by appellant. Unreasonable burning loss gives rise to the scope of clandestine removal o....
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..... We have come across cases where the collection of monthly rentals payable by Excise Contractors has been stayed with the result that at the end of the year the contractor has paid nothing but made his profits from the shop and walked out. We have come across cases where dealers in food grains and essential commodities have been allowed to take back the stocks seized from them as if to permit them to continue to indulge in the very practices which were to be prevented by the seizure. We have come across's cases where land reform and important welfare legislations have been stayed by courts. Incalculable harm has been done by such interim orders. All this is not to say that interim orders may never be made against public authorities. Th....