TMI Blog2015 (10) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the circular dated 13.11.2011 that burning loss in respect of hot re-rolling mill may vary from 1-2% to 6-7%. If the said circular would have been appreciated by the adjudicating authority, the adjudicating authority has dropped the demand against the respondents. The same thing has been examined by the Commissioner (Appeals) in the impugned orders that in such industry burning loss may exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jai Sidh Yogi Rolling Mills, Khanna, it was found that they were claiming burning loss of 5% and 5.88% for their final products. On the basis of audit conducted in the premises of M/s.Chopra Steel Strips and M/s.Jai Sidh Yogi Rolling Mills, Khanna, the range superintended pertaining to the respondent was asked to furnish report on burning loss claimed by the respondents. As per report of Superinte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of their final products which is not permissible beyond 2%. He reiterated the grounds of appeal mentioned in the appeal memo. He submits that the impugned orders dropping charge against the respondents should be set aside. 4. On the other hand,Ms. Priyanka Goyal, learned Counsel appearing for the respondents submits that there is no basis to say that the burning loss may not be more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills are operating on technologies which are quite old as well as there is no automation of temperature control etc. Due to this, the burning loss in these units are generally on higher side. In general scale/burning loss varies from 2 to 6-7% in these types of rolling mills. She drew my attention to the para wherein the Commissioner (Appeals) has examined the issue in the light of the above cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dropped the demand against the respondents. The same thing has been examined by the Commissioner (Appeals) in the impugned orders that in such industry burning loss may extend to 6-7% on the basis of certificate from National Institute of Secondary Steel Technology dated 1.9.2011. The same is acceptable and reliable evidence in support of the respondent. 7. In the circumstances, I do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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