TMI Blog2006 (9) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed against the order of the Commissioner (Appeals) No. RJB/MII/126/2001, dated 30-5-2001 upholding the order of the original authority which itself is a de novo order No. 44/2000-2001, dated 5-10-2000. 2. Heard both sides. 3. The relevant facts in brief relating to the present proceedings are as follows : (a) Six show cause notices demanding differential duty relating to the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olling of billets, blooms and slabs to finished products as normal. It also clarified that the same should be treated only for the purpose of guidance and the actual loss would depend upon the raw material and the finished products to be rolled. 5. The Central Excise authorities are seeking to hold that 10% loss is high and for that purpose relies on the circular issued by CBEC vide letter No. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the demand relates to the period from 1985 to 1990 and since the demands were issued based only on audit objection and not based on any evidence by way of investigation, the demand is not sustainable. It is claimed by the appellant that the burning loss have been brought down to 7% to 8% during the period 2001 onwards. 7. The appeal is allowed. (Pronounced in Court on 21-9-2006) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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