TaxTMI 
TaxTMI 
2008 (8) TMI 315
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....].- Being Aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Sameer Chitkara, learned SDR appearing for the Revenue and Shri D.K. Trivedi, learned Advocate appearing for the respondents. 2. As per facts on record, the respondent is engaged in the manufacture of copper sheets, phosphorous bronze sheets and brass sheets falling und....
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....ing scrap used for preparation of castings and the weight of the casting is also being reflected in such casting report. Sheets are manufactured from such castings by hot rolled process. However, on going through the work sheet of production of casting as shown in panchanama dated 12-8-2005, he agreed to pay duty of Rs. 2,63,461/-. 3. On the above basis, proceedings for confirmation of demand on ....
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....were invisible burning loss. Apart from the above, the loss occurred in trimming, de-shaped and uneven sheets, a fine metal waste is generated during annealing process and again invisible loss occurred during washing process in acid bath. The above loss has not been considered at all by the adjudicating authority. As such, he has also observed that there is nothing on record to corroborate the fac....
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....l product, which could have been manufactured out of these castings cannot be arrived at on one to one basis, inasmuch as, they are bound to loss during such conversion, which does not stand considered by the Revenue. Apart from the invisible burning loss, the Appellate authority also has rightly accepted the assessee's stand that when the sheets are not in perfect size, the entire sheet goes wast....