TMI Blog2016 (11) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... ical consignments imported by them from the same supplier, the recovery of metal scrap is only to the extent of 18.41% - Held that:- In the instant case no comparative study of like manufacturing units was considered by the department. Similarly, the appellant to support their contention has not brought on record any such studies pertaining to the yield from the consignments of the scrap. A compar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue. 2. The present appeal is against the Order-in-Original No. 05/2008 dated 11.2.2008 passed by the Commissioner, Central Excise, Jaipur. 3. The brief facts of the case are that the appellant is 100% EOU engaged in the manufacture of copper ingots. The mix copper scrap is segregated at their premises showing recovery of copper element which in turn is being used in the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 79 to 85%. The proceedings were initiated against the appellant for confirmation of the demand of duty on the allegation that the appellant have shown recovery of less metal in the previous consignment inasmuch as out of receipt of identical consignments imported by them from the same supplier, the recovery of metal scrap is only to the extent of 18.41%. A show cause notice was issued later an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the scrap being of different nature and from different sources so yield of the copper is not uniform. 7. In the totality of the facts and circumstances of the case, we are of the view that in the instant case no comparative study of like manufacturing units was considered by the department. Similarly, the appellant to support their contention has not brought on record any such stu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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