2007 (8) TMI 304

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....C. Chowdhury, JDR, for the Respondent. [Order]. - The ld. Consultant appearing for the Appellant submitted that there was no discrepancy in the raw-material that was alleged by Revenue. But only because balance sheet of the appellant fairly disclosed the normal transit loss that became subject matter of show cause notice. The authorities below could not appreciate that loss by natural process i....

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.... interest. The loss not being admissible the order of Authority below should sustain. 3. Heard both sides and perused the record. 4.1 Submission of the ld. Consultant appears to be very fair for reconsideration of the issues by the ld. Adjudicating Authority who is required to examine the feature persisting in the Cement Industry. If transit loss in respect of clinker is permitted by the Dep....

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..... The ld. Counsel having submitted that the judgement of the Hon'ble High Court of Allahabad in the case of U.P. State Cement Corporation Limited v. Union of India reported in 1996 (86) E.L.T. 6 being very rationale, the Adjudicating Authority may consider the same with proper spirit and the rationale behind the judgment may be appreciated and followed. There is no second opinion to the submission....