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2013 (6) TMI 206 - CESTAT NEW DELHIDemand of duty/penalty - Shortage - Held that:- Revenue has not advanced any evidence to show that short quantities stand either cleared by the appellant clandestinely or used in the manufacture of their final product which stand cleared clandestinely. It is noted that variation is only to the extent of 3% which stand attributed to various reasons as discussed by the appellate authority. Revenue has also not contested the finding of Commissioner (Appeals) that weighment of raw cotton is governed by provisions of Bylaws made in the form of International Cotton Association and the Rules framed there under which allow variation in weight and such variation are on account of moisture components which may result in gain or loss all way. Thus, no reason to disturb the finding of the Commissioner (Appeals). Appeal is rejected.
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