TMI Blog2008 (5) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - The relevant facts of the case, in brief, as per record are that the Appellants imported HMS Metal Scrap vide Bill of Entry No. 391212 dated 20th November, 2004 and No. 390955 dated 19th November, 2004. The examination of the goods was conducted at the factory premises of the Appellant by the Central Excise officers and found shortage of 82.680 MTs. The Appellants filed ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port), Nhava Sheva v. Motor Industries Co. Ltd. - 2008 (225) E.L.T. 235 (Tri.- Mum.) 3. The learned DR reiterates the finding of the Commissioner (Appeals). He submits that the Adjudicating Authority sanctioned the refund claim on the basis of the examination report of the Superintendent of Central Excise and Inspector of Central Excise. He submits that the Tribunal in the case of CC, Madras v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. There was sluggish material in the scrap. The weight unloaded from these containers was found 21.270 MT instead of 42.000 MT as shown in B/E No. 390955 dated 19-11-2004. 5. The Revenue filed Appeal before the Commissioner (Appeals) on the ground that the shortage of goods was detected at the premises of the Importer, subsequent to the clearance from the port of import and therefore, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal referred the earlier decision in the case of Guindy Machine Tools Ltd. (supra) as cited by the learned DR. I find that the Revenue had not disputed shortage of goods in their Appeal before the Commissioner (Appeals). So, the Appellants are entitled for refund of duty on the goods which are short landed. 6. In view of the above discussion, I find that the order of the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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