2015 (10) TMI 1914

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.... Shri M.S. Negi, AR, for the Respondent. ORDER After hearing both sides, I find that the appellant is engaged in the manufacture of MS angles, Channels and girders etc. As their factory was visited on 18-1-2007 who conducted various checks and verifications, as a result minor shortages were detected in the quantum of MS scrap, CTD bars as also MS ingots which is raw material. The total duty....

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....ing the submissions made, by both sides, and after going through the impugned orders, I find that entire case of the Revenue is based upon the alleged shortages detected at the time of their visit. Even if the Revenue's contention that there was proper physical verification as against the appellants claim to the contrary, is accepted even then, I find that shortages in MS scrap is around 4.848....