2013 (11) TMI 440

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..... ARCHANA WADHWA; The total duty confirmed against the applicant is around Rs.7.00 Crores with an equal amount of penalty. 2. After hearing both the sides, we find that the appellant is engaged in the manufacture of silicon manganese alloys and manganese ore is one of the major raw materials. During the course of conversion of manganese ore into silicon manganese alloy wastage arises at various st .....

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..... d duty, an amount of Rs.71.00 Lakhs stands confirmed, on the ground that they have reflected shortage of manganese ore in the IT returns, which actually stands used by them for the manufacture of their final product and clearance of the same without payment of duty. The said demand stands confirmed on the ground that the appellant has actually have not established, as to how the manganese ore, aft .....

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