2015 (11) TMI 1733

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.... Shri Naveen Mullick, Advocate, for the Respondent. ORDER Brief facts of the case are that the respondent is engaged in the manufacture of wire and cables, falling under Chapter 85 of the Central Excise Tariff Act, 1985. On 31-10-2005, the Central Excise officers visited the respondent's factory and conducted the stock verification. A statement was prepared on the basis of input-output rat....

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....bunching, muzzling, shaping the wire to regular cross-section, etc., carried out in the respondent's factory. This fact was not disputed by the Revenue in their appeal. 4. The Hon'ble Supreme Court in the case of UOI v. Indian Aluminium Co. Ltd., 1995 (77) E.L.T. 268 (S.C.), held that certain quantity of raw material may be lost during the process of manufacturing of final product and exac....