2016 (11) TMI 1580

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ok K. Arya, Member (Technical) Ms. Surbhi Sinha, Advocate- For the Appellant Shri R.K. Manjhi, D.R.- For the Respondent JUDGMENT Per Justice Dr. Satish Chandra: Heard Ms. Surbhi Singh, ld. Counsel for the appellant and Shri R.K. Manjhi, ld. AR for the Revenue. 2. The present appeal is against the Order-in-Original No. 05/2008 dated 11.2.2008 passed by the Commissioner, Central Ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her investigation, statements of partner as also the appellant s Foreman and Production Incharge were also recorded. It was also noticed that the recovery of the copper ingots from the metal scrap, recorded by the appellant in their records was to the extent of 79 to 85%. The proceedings were initiated against the appellant for confirmation of the demand of duty on the allegation that the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ifiable. 5. On the other hand, the ld. AR for the department has justified the impugned order. He submits that the yield was taken out from the scrap in the presence of the appellant and Central Excise officials. 6. To counter the argument, ld. Counsel submits that the scrap being of different nature and from different sources so yield of the copper is not uniform. 7. In the totality of t....