Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 706 - CESTAT, NEW DELHIShortage of inputs - demand on the basis of estimation - Held that: - when the method of weighment was accepted by the assessee and admitted the shortage, objection to the verification at later stage is not maintainable - In the present case, at the time of verification endorsement was made on the Panchnama that weight of sponge iron is arrived at by counting the bags and not by actual weighment. As the shortage is arrived at on estimation basis, there is no merit in the appeal - appeal dismissed.
|