2016 (12) TMI 921

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....sija, Superintendent (AR) for the respondent Order The impugned order-in- appeal no: BR/75 & 76/Th-I/2012 dated 6^th July 2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - I pertains to upholding of the order of the lower authority which appropriated Rs. 2,14,797/- paid by the appellant on 95MTs of MS scrap found short on physical verification of their factory stock ....

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....ay Wires Pvt Ltd v. Commissioner of Central Excise, Hyderabad [2006 (200) ELT 86 Tri. (Tri._Bang)]; Micro Forge (I) Pvt Ltd v. Commissioner of Central Excise [2004 (169 1 ELT 251 (Tri. Mumbai); Continental Containers v. Commissioner of Central Excise, Jaipur 2005 (185) ELT 311 (Tri-Del.)] and Vishvaman Industries v. Commissioner of Central Excise, Delhi [2011 (127) ELT 155 (Tri. -Del.)] which laid....