2007 (11) TMI 607

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..... ner (Appeals) set aside the demand of ₹ 5,62,417/- and penalties. The demand was confirmed after denying the credit in respect of the quantity of raw material received short in the factory. 3. The brief facts of the case are that the respondents are engaged in the manufacture of lead and copper sulphate solution and receiving the zinc lead of copper concentrate from the mines located at a d .....

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..... e from the mines, it is wet condition and during transportation, therefore, minor difference comes of due to loss of moisture contents during transportation. The respondent relied upon the decision of the Tribunal in their own case i.e. Hindustan Zinc Ltd. Vs. CCE reported in 2004 (172) ELT 244. In the present case, as the transit losses are less than 0.05% which are negligible and there is no evi .....

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