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2013 (12) TMI 569 - CESTAT NEW DELHIClandestine removal of cement - Excess quantity of Cement found in some bags – Held that:- Following C.C.E. v. Sagar Cements Ltd. [2004 (10) TMI 208 - CESTAT, BANGALORE] - The weighment of 10 bags were conducted in the premises and it was found that the bags were of the weight 51.070 kgs. 700 gms. is the weight of the bags hence the total quantity in excess is only one kg. - As per Board’s Circular dated 20-10-2008 the variation of 1% is allowed for cement filled in bag for the purpose of levy of Central Excise duty - as per the Standards of Weights and Measures (Packaged, Commodities) Rules, 1977 the maximum permissible error in relation to the packing is 2% in respect of cement bag. The Managing Director in his statement had never admitted that they were clearing the cement in excess to the quantity packed in the bags clandestinely and receiving consideration in respect of excess quantity - The respondent were clearing showing weight of the bag is 50 kg. and paying duty on 50 kgs. – Decided against Revenue.
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