2010 (2) TMI 1010

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..... both sides. 2. Appellant filed this appeal against the impugned order whereby the demand of Rs. 3,58,04,591/- was confirmed and penalty of Rs. 1,000/- is imposed in respect of the excess goods found in the stockyard. 3. The contention of appellant is that in view of the difficulties faced by the integrated steel plant, the Board issued a detail Circular No. 486/52/99/CX., Dated 23-9-99. This ci .....

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..... e of iron and steel plants at the stockyard/depot of the integrated steel plant. The Circular No. dated 23-9-99 which specifically provides that shortage should be adjusted against excess in the stockyard & the steel plant. This circular issued in response to the difficulties faced by the steel plants. We find this circular is applicable to the pending proceedings whereby such disputes are arising .....

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