2017 (2) TMI 1139

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....st the impugned order wherein demand in account of shortages has been confirmed against the appellant. 2. The brief facts of the case are that the appellant is engaged in the activity of manufacturing or processing lubricating oils. During the course of investigation it was found that the raw material and the finished goods at the end of each quarter, the shortages and excesses were found on punc....

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....ow cause notice was issued to demanding Cenvat Credit in respect of raw material found short and duty demanding in respect of the finished goods found short. The adjudication took place and considering the fact that in such case there is a process loss of 0.5% gave the benefit of the same. The demand was confirmed against the appellant and penalty equal to demand was confirmed. Aggrieved from the ....

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....s there are some process losses to the tune of 0.5% to 0.9%. This Tribunal in appellants own case vide order No. A/74180746/2007 Excise Bench dt. 12.10.2007 allowed the process loss up to the 0.5% and appellant has also intimated to the department with regard to the processes loss in 1999 itself. Further, the duty has been paid on losses beyond permissible limits. In that circumstances, it cannot ....