2017 (8) TMI 884

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....ocate, for the Appellant. Shri S.V. Nair, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The fact of the case is that appellant used to send raw material i.e. valve steel & steel round bars to M/s. Advance Mechanical Works, Rajkot for job work. It was noticed that after processing, appellant received material short to the tune of 16% statin....

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.... Engineer's certificate that in the job work process loss arise ranging between 16% to 27%. He submits that the entire proceeding of demand is that process loss is not 16%, however the department did not adduce any evidence that there is a physical waste in scrap arising in the process. It is not the case of Revenue that 16% physical wastes and scrap was cleared clandestinely either by the appella....

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.... (Tri.-Del.). 3. On the other hand Shri S.V. Nair, learned Assistant Commissioner (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that demand was confirmed in respect of 16% loss which is abnormal therefore the demand was rightly confirmed by the lower authorities. 4. We have carefully considered the submissio....