2003 (11) TMI 248

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....appearing for the appellant company, submits that during the process of manufacture of their final product, some invisible losses of various inputs occurred at 'different stages. To reduce such losses, the appellants appointed a technical expert i.e. M/s. Tata Consultancy Services for Study of Material Handling Losses and to suggest the measures and the precautions required to be taken for reduction of the said losses at various points. In the Report given by the said Consultancy Services, various points were identified and effective measures to be taken by the appellants for reducing the said losses, were also suggested. The entire Order of the Commissioner is based upon the estimated losses reflected in the said Report. 2. Shri Bagaria....

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..... This is also a non-recoverable airborne loss. "Unloading operation : During the fixing and removal of the flexible conveying hose to the wagon outlet valve, there may be spillage at the platform. Also some loss due to drift to outside the platform area may occur, specially during windy weather. Transfer points : Spillage of material at each transfer points, between the conveyers. Conveyer : Accumulation of material on the conveyor walkways due to the material being carried over by the returning conveyor belt beyond the scrapper. This material falls due to gravity and collects beneath the belt. De-dusting units : Material loss can take place in case of improper functioning of the de-dusting units or damage of the dust collectin....

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....e process, some alumina is puffed-out of the sacks and is lost. This is besides the loss of the alumina that adheres to the sack after emptying." "Following are the problem causes of the oil loss in the handling system : - Oil loss at the unloading point during fixing and removing the flexible hoses to the tanker. - Residual oil, if any, in the tanker which can not be unloaded completely. - Gland leakage, if any, of the unloading and transfer pumps. - Leakage of oil, if any, at the consumer's end due to open valve, while the corresponding burners are not in operation, but the transfer pumps is in operation. " 3. The Report also gave an estimated percentage of loss or waste of various inputs. The same was much below 1% in c....