TMI Blog2007 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The short issue involved in the present appeal of Revenue relates to the issue as to whether respondents are entitled to the Modvat credit of duty paid on the imported goods which are short received in their factory. While allowing assessee s claim, the Commissioner (Appeals) observed as under : I find that these problems are peculiar to bulk liquid cargo. As explained above, fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is to be concluded that shortages, to the extent noticed in the input quantities, at the appellant s factory, appear to be negligible and arise on account of the inherent errors in the methods of measurement. I also find that the alleged act of the appellant is not deliberate as can be seen from the impugned order. There is also nothing on record to indicate any mala fide intentions. Ordering r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvive. 2. Learned DR appearing for Revenue has placed reliance on the Tribunal s decision in the respondent s own case as reported in 2004 (176) E.L.T. 239 (Tri-Mumbai), wherein Tribunal rejected their claim that fluctuations in weight were on account of number of factors and held that the importer is entitled to take credit only in respect of quantity as actually received in the factory and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2-2007, while dealing with the above issue in the appellant s case, has observed that the Tribunal s order dated 24-4-2006 stands accepted by the Department as reported in F. No. V(Final)2-43/2006/RC dated 6-12-2006. Inasmuch as the order passed by Tribunal in the appellant s case involving the same issue, but for a different period, stands accepted by the Commissioner, as noted by Jt. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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