2006 (9) TMI 461

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..... t. [Order per : S.S. Sekhon, Member (T)]. Revenue is in appeal. We have heard Shri Ajay Saxena, Ld. Authorised Representative for the Revenue and Shri A.P. Kolte, Ld. Advocate, for the Respondent. 2. The respondents are a 100% EOU sending goods on job worker after Commissioner of Central Excise (Appeals) s disposition on burning loss of 5% and additional spillage loss of metal amountin .....

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..... and it is on record that Respondents had sent 287.490 MT material to the job worker and had received back 258.290 MT material after rerolling; that the job worker was not taken into consideration either at the time of issue of the Show Cause Notice or at the time of passing the impugned order, that the rate of duty which is sought to be considered is a rate of duty considered, as if the material w .....

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