2015 (2) TMI 1211

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..... ng loss is alleged in the SCN without any tangible evidence why the burning loss is not more than 2%. But Chief Commissioner, Chandigarh himself observed 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% - in such industry burning loss may extend to 6-7% on the basis of certificate from National Institute of Secondary Steel Technology d .....

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..... g 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 Superintendent pertaining to the respondent was asked to furnish report on burning loss claimed by the respondents. As per report of Superintendent burning loss was 4.86% of M/s. Gopal Steel Industries and 4.96% .....

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..... 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, Shri K. K. Anand, learned counsel appearing for the respondents submits that there is no basis to say that the burning loss may not be more than 2%. He further brings out in my notice the Circular dated 13-11-20 .....

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..... 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. He drew my attention to the para wherein the Commissioner (Appeals) has examined the issue in the light of the above cited circular/certificate and came to the conclusion that without any tangible e .....

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..... 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 any infirmity in the impugned orders. Accordingly, the same are upheld. The a .....

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