2016 (12) TMI 1212

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....ri B. N. Chattopadhyay, Consultant for the Revenue. ORDER Per Shri H.K. Thakur This appeal has been filed by the Revenue against OIA No. 98/RAN/2013 dt 10/6/2013 passed by Commissioner (Appeals), Ranchi as first appellate authority. 2. Sh. K. Choudhari Suptd (AR) appearing on behalf of the Revenue argued that appellant is the manufacturer of M. S. Bars by hot rolling of M. S. Ingots. That hot ....

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....t appellate authority is justified & correct interpretation of loss. 4. Heard both sides & perused the case records. The issue involved is whether mill scale generation of 10% claimed by the appellant is justified. It is observed from the case records that no scientific literature / data has been relied upon by the Revenue as to what should be a normal range for generation of mill scale in a hot ....