TMI Blog2012 (11) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... e officers were not real but were deceitful being based upon calculative method. No justification in demand of duty in respect of sponge iron - in favour of assessee. - Excise Appeal No. 1408 of 2012 SM - 1449/2012-SM(BR)(PB) - Dated:- 4-10-2012 - Ms. Archana Wadhwa, J. Appearance: Shri Alok Arora, Advocate for the Appellants Shri Bharat Bhushan, AR for the Respondent Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated. However, he draws my attention only to the confirmation of demand of duty of Rs.78,670/- in respect of Sponge iron. By drawing my attention to the panchnama, he submits that there was no actual weighment of the sponge iron and the shortages were arrived at based upon the calculating method. As such, he submits that confirmation of demand is not justified. 4. After hearing learned AR and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not real but were pseudo being based upon calculative method. As such, I find no justification in demand of duty in respect of sponge iron. Accordingly, the duty of Rs.78,670/- along with equal amount of penalty stand set aside. The other demand of duty and penalties are confirmed as not contested by the learned advocate. 6. Appeal is allowed in the above terms. (Pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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