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2015 (10) TMI 1785 - AT - Central ExciseDuty demand - Shortage of goods - Held that:- It is a fact on record the goods have been weighed through two different methods of weighment : (a) through weighbridge at the time of despatch from the factory & (b) at the time of exportation through mother vessel through draft survey. It is accepted principle that if weighment is done on two different weighbridge, difference may occur. In these circumstances, 1% variation in weighment is acceptable as claimed by the appellant as compared to shortage found in 1.9% and 4.09% respectively in the consignments exported. Therefore, I find that the claim of the appellant is acceptable for benefit of 1% shortage of weight in the finished goods. - Impugned order is set aside - Decided in favour of assessee.
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