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TMI Blog2020 (4) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ame in the Concentrate Plant and thereafter, further Refinery plant. They obtain mine/ore, which is a dutiable product, cleared on payment of duty. The appellant has got captive copper mines located at Khetri and Kulian. The Ore, which is mined, is transferred to the Plant by Ore Conveyor Belt, to the Concentrate Plant. The quantum of Ore is raised at the mines by hoisting system and then transferred through conveyor belt in the Khatri Mines and through Aerial Ropeway from Kolihan mines. Although there are mechanical belt weightometers to assess the quantity in 'wet metric tons' but lot of errors occur in belt weightometers due to wet Ore, inaccuracy in weighing system and break down of weightometers. Further, Fine Ore gets stuck over the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st count 6.5 M.T. per hour. Therefore, according to the appellant, the above loss is within the permissible limit or normal discrepancy, being in the nature of the handling loss. 5. Further, such discrepancy, ore of 21873 MT is equivalent to metal content (as it is worked out to 377.488 MT) on which Revenue demanded excise duty for the alleged shortage, treating the same to be clandestine removal by the appellant. 6. Further, the demand has been raised on account of alleged shortage in the quantity of copper metal of 1.290 MT, sulphuric acid of 1.075 MT and also alleged shortage of 54.411 MT of copper in the smelter plant. 7. Ld. Counsel demonstrates that based on metal content, the demand is raised as follows:- S.No. Name of goods Qt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is before this Tribunal. 12. Ld. Authorised Representative for the Department relies upon the findings in the impugned order. 13. Having considered the rival contentions, in view of the explanation and the grounds of appeal of the assessee I find that the discrepancy (shortage) is a normal loss arising due to various factors like handling loss, evaporation loss (moisture content), calculation error (as admittedly ore is estimated as regards the quantum of production and quantum received in the concentrate plant). 14. The cogent explanation given by the appellant has not been found to be untrue by the Court below. Accordingly, I find that the show cause notice is misconceived and further the Court below has erred in not consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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