TMI Blog2017 (7) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... eighment is missing, in that circumstances, it is concluded that the goods has been weighed is only eye estimation basis. On the basis of the eye estimation, the allegation of clandestine removal of goods or excess found of goods is not sustainable - appeal dismissed - decided against Revenue. - E/60318/2017 - A/61228/2017-SM[BR] - Dated:- 3-7-2017 - Mr. Ashok Jindal, Member (Judicial) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice was issued to the respondent to demand of duty on excess finished goods and shortage of finished goods on the allegation that the same has been cleared clandestinely. Two show cause notice were contested by the Respondent. The matter was adjudicated. The demand of duty was confirmed on the allegation of shortage and excess found finished goods. The goods were held liable for conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted to the respondent. It is the contention of the Ld. AR that the Ld. Commissioner (A) fell an error while dropping the charge of shortage/excess found of goods. In fact, the goods were physical verified in the presence of panchas/witnesses and also in the presence of Shri. Balbir Singh and Shri. Pardeep Nandal, therefore, the cross examination of panchas/witnesses is not required. 4. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived at the factory premises of the respondent on 26.08.2015 at 10.20 am and left the premises of 27.08.2015 at 6.20 am. It is facts on record, during the such short period of time 1450 MT of CR Sheets/Coils were weighed through cranes. When it was asked from the Ld. AR to produce the details of weighment done physically, the Ld. AR failed to produce the same and relied on the show cause notice wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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