1995 (6) TMI 144 - AT - Central Excise

Summary

The Revenue appealed against the Collector's order demanding duty and imposing a penalty on the respondent for lost molten zinc during manufacturing. The lower authority accepted the plea of zinc loss due to a puncture, but the Insurance Survey Report indicated loss due to oxidation, not leakage. The matter was remanded for reconsideration considering the Survey Report and leakage plea. The appeal was allowed for remand.