2003 (10) TMI 134 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai heard both sides. The appellants informed the Department about a burning loss of 3% while converting ingots to slugs. The Commissioner (Appeals) disallowed the loss, stating it was hypothetical without actual figures. The rejection of the appeal on new grounds not raised in the show cause notice is without legal authority. The impugned order is set aside, and the appeal is allowed.