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2015 (1) TMI 126 - AT - Central ExciseConfiscation of goods - Discrepancy in the weight of goods mentioned in the invoice - Statement of Shri Roop Chand, authorised representative was recorded and it was explained by him that the difference of 5 MT is on account of wrong recording of weight by the computerised slip. He explained that the weight was wrongly taken as 22.310 MT instead of 27.310 MT which is due to mis-print in the figure of computer kanta in gross weight - Held that:- Discrepancy in the weight of the ingots was explained by authorised representative, immediately after the seizure. The same occurred on account of misleading of the computerised weight, which can be on account of a human error. As such, by extending the benefit of doubt I set aside the impugned order in so far the same relates to confiscation of goods and truck and the imposition of penalty on the appellant - Decided in favour of assesse.
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