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TMI Blog2015 (1) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER The appellants have engaged in the manufacture of MS ingots. On 23-9-2000, a truck carrying the ingots manufactured by the appellant was intercepted. The same was found to be accompanied with an invoice No. 305, dated 22-9-2000 showing the weight of the goods as 22.310 MT. The goods were weighed by the Central Excise officers in a nearby Dharma Kanta and were found to be 27.200 MT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore stated that difference of 5 MT in net weight is due to the figure missing on wrong reading by our weighment, as their weighing bridge is computerised without printer. 4. The appellant agree to deposit the differential duty of Rs. 46,523/- which was actually deposited by them 5. In the above, proceedings were initiated for confiscation of the excess found as also for the truck ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After appreciating the submissions made by both the sides, I find that the discrepancy in the weight of the ingots was explained by authorised representative, immediately after the seizure. The same occurred on account of misleading of the computerised weight, which can be on account of a human error. As such, by extending the benefit of doubt I set aside the impugned order in so far the same rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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