2007 (11) TMI 607

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....the impugned order whereby Commissioner (Appeals) set aside the demand of Rs. 5,62,417/- and penalties.  The demand was confirmed after denying the credit in respect of the quantity of raw material received short in the factory. 3. The brief facts of the case are that the respondents are engaged in the manufacture of lead and copper sulphate  solution and receiving the zinc lead of co....

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....ansported in the dumper and at  the  time  of clearance of concentrate from the mines, it is wet condition and during transportation, therefore, minor difference comes of due to loss of moisture contents during transportation.  The respondent relied upon the decision of the Tribunal in their own case i.e. Hindustan Zinc Ltd. Vs. CCE reported in 2004 (172) ELT 244.  In the ....