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2017 (11) TMI 1736 - AT - Central ExciseClandestine removal - Confiscation of excess stock - Rule 25(1) of Central Excise Rules, 2002 - Held that:- It is apparent on the face of record that no physical weighment of the finished goods was done and only some bundles of bars of different sizes were weighed and thereafter the number of bundles was counted and multiplied with sample weight, which is clear cut case of eye estimation - In such manner, of stock taking by way of estimation, the variation of about 10% is normal - appeal allowed - decided in favor of appellant.
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