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TMI Blog2016 (12) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... lling of M. S. Ingots. That hot rolling leads to generation of mill scale waste which is normally 1 to 3% of the weight of the finished product. That appellant has claimed such a loss due to mill scale generation as 10%. It is the case of the Learned AR That generation of 10% mill scale, against a normal generation of 1-3% of mill scale, is not justified at all and the material to the extent of 8% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he absence of any evidence to the contrary it cannot be said that mill scale generation will always be 1 to 3% in the hot rolling processes. It has thus been rightly observed by the first appellate authority in Para 6 of the OIA dt 10/6/13 that onus to prove clandestine manufacture & clearances of finished goods lies with the department. Clandestine removal cannot be upheld on the basis of presump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of 10% mill scale, against a normal generation of 1-3% of mill scale, is not justified at all and the material to the extent of 8% excess claim has been used for manufacture of M.S. Bars which have been clearly / removed clandestinely. 3. Sh. B. N. Chattopadhyay (Consultant) appearing on behalf of the Respondent argued that there is no evidence at all as to why 10% mill scale loss is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inely removed finished goods. On the contrary Respondent has intimated to the Project Management Cell UNDP/GEP Project (Steel), GOI, Ministry of Steel that they are incurring 10% loss. In the absence of any evidence to the contrary it cannot be said that mill scale generation will always be 1 to 3% in the hot rolling processes. It has thus been rightly observed by the first appellate authority in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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