2009 (10) TMI 788

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..... ORDER During the course of search of the appellants factory premises on 10-7-2001, shortage of different finished goods was found and subsequently duty demand for Rs. 3,57,963/- was confirmed and penalty of Rs. 25,000/- was also imposed. On appeal filed by the appellants before Commissioner (Appeals), he remanded the matter to Original Adjudicating Authority with direction to consider the loss du .....

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..... ection to allow process loss of one percent and recalculate duty demand. He also fairly agrees that the order attained finality. However, he argued that it was totally unfair on the part of the lower authorities to allow only one percent of processing loss in view that the factory was remained closed for two years and therefore in respect of the period allowing process loss of one percent is not r .....

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..... wed on the opening balance and not on the closing stock as done by the lower authority. Learned advocate relied upon the decision of this Tribunal in his own case vide order No. A/514/WZB/AHD/2009 [2009 (241) E.L.T. 561 (Tribunal)] in support of his contention that the processing loss has to be calculated on the opening balance plus production. I find that in this case there was no production at a .....

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