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2013 (11) TMI 1288 - CESTAT NEW DELHIMethod of weightment of goods – Actual Method OR Estimation method – Waiver of pre-deposit - Held that:- There is no dispute that the weighment of the raw material MS Ingots and billets had been done by estimation only on the basis of average weight of each type of ingots on the basis of its cross sanctioned area and length and in the same manner the weight of finished product- MS Bars had been determined - When the weighment had been done by estimation and not by actual weighment, prima facie, it would not be correct to accuse the appellant of non-accountal of raw material and finished product and that too intentional - the order upholding the confiscation and imposition of penalty, does not appeared be sustainable - Prima facie the appellant have a strong case in their favour – Thus, the requirement of pre-deposit of penalty waived till the disposal – Stay granted.
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