2004 (7) TMI 638

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....filed this appeal against the order of Commissioner. 2. The Commissioner, after considering the material on record and arriving at a finding that the department has not taken into consideration. 1) after issue of raw material, the product is manufactured after2 to 3 weeks sometimes more, so the production is at times account edfor in next month. 2) The losses have not been taken into acco....

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.... of manufacture which the department has not taken into consideration. 7) The entries are made in the manufacturing records, stock scards, RG-1 register, production memo are batch wise, and department has not taken into account the batch wise entries resulting into wrong calculation and huge difference between the actual production quantity and the theoretical yield based on simple mathematical....