2013 (12) TMI 1184

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..... ase and has passed a detailed speaking order under which he has dropped the duty demand but has imposed penalties on the job workers while cautioning them to be more careful in future and directing them to maintain proper accounts showing details of scrap generated and cleared on payment of duty - the lower appellate authority has passed a proper and legal order as warranted by the circumstances o .....

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..... the basis of any actual evidence of removal without payment of duty but on the basis of calculation of what quantity of scrap would have been produced adopting some notional standards. We find that the lower appellate authority has considered all aspects of the case and has passed a detailed speaking order under which he has dropped the duty demand but has imposed penalties on the job workers whil .....

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