2004 (6) TMI 395

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..... ri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellant manufactures components from C.R. Sheets and strips. Under the impugned order duty demand has been raised on the basis that the "appropriate rate" of scrap arising in the said manufacture would be 18% of raw materials consumed, while the appellant's books of accounts indicated a wastage of only 12 .....

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..... enue on the basis that the "appropriate rate" would be 18%. There is no evidence whatsoever that the actual waste worked out to 18%, except that the appellant's Managing Director also stated to the effect that 18% would be appropriate. Thus, the demand's basis is an assumption. Duty demand cannot be made merely on an assumption. That apart, a lower waste of raw material leads to higher production .....

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