9911796707
TMI Blog1998 (11) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order]. The appellant in this case, sent inputs such as copper bars, unwrought zinc bars etc. u/r 57-F (2) of the Central Excise Rules, 1944 to their job workers for converting into Solders, Copper and Brass foils etc. There was difference in weight of the inputs sent and products received. On such short receipt, duty was demanded. Before the Asstt. Collector, a plea was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) and observed that the waste arising during processing of inputs should be destroyed in the presence of proper officer. In the absence of any waste brought back, he upheld the Asstt. Collector s order resulting in the present appeal. Shri Rohan Shah, Advocate, relied upon Board s circular F. No. 267/136/87-C.E.-8, dated 15-1-1988, in which it has been clarified that duty should not be demanded o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore the plea of burning loss could not sustain. 3. I have carefully considered the rival submissions. The Collector (Appeals) did not deny possibility of the loss being at 5% and in fact accepted that the Asstt. Collector s limiting the loss to 1% was an arbitrary action. His denial of the claim was on the ground that only that waste can be taken for remission which waste is either ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage, I have taken cognizance of Shri Suman s claim that the input being of high purity there was not possiblility of burning loss. This issue has not been discussed in the lower orders at all. The Commissioner has reported that there was a loss on either stage. In the absence of the exact process to which the inputs were subjected, it is not possible to rule on Shri Suman s submissions. 5. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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