TMI Blog2016 (12) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... hat appellant has claimed such a loss due to mill scale generation as 10%. It is the case of the Learned AR That generation of 10% mill scale, against a normal generation of 1-3% of mill scale, is not justified at all and the material to the extent of 8% excess claim has been used for manufacture of M.S. Bars which have been clearly / removed clandestinely - whether mill scale generation of 10% cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has thus been rightly observed by the first appellate authority in Para 6 of the OIA dt 10/6/13 that onus to prove clandestine manufacture & clearances of finished goods lies with the department. Clandestine removal cannot be upheld on the basis of presumptions, assumptions & surmises - appeal rejected - decided against Revenue. - Appeal No. E/71056/2013-SM - Final Order No. A/75875/KOL/2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormal generation of 1-3% of mill scale, is not justified at all and the material to the extent of 8% excess claim has been used for manufacture of M.S. Bars which have been clearly / removed clandestinely. 3. Sh. B. N. Chattopadhyay (Consultant) appearing on behalf of the Respondent argued that there is no evidence at all as to why 10% mill scale loss is not acceptable when the same has been br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contrary Respondent has intimated to the Project Management Cell UNDP/GEP Project (Steel), GOI, Ministry of Steel that they are incurring 10% loss. In the absence of any evidence to the contrary it cannot be said that mill scale generation will always be 1 to 3% in the hot rolling processes. It has thus been rightly observed by the first appellate authority in Para 6 of the OIA dt 10/6/13 that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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