2002 (8) TMI 159

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..... d by the Commissioner (Appeals), Customs Central Excise, Bhopal. The issue relates to whether stock verification on the basis of average weight was acceptable; if the same was normal practice in the particular commodity. 2. Shri A.S. Bedi, learned SDR has appeared on behalf of Revenue and he submitted that the respondents have requested by their letter dated 20th May, 2002 that the case may be de .....

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..... f that the said goods were not recorded in the statutory records RG-I and RG 23A Part-II with intent to remove clandestinely without payment of Central Excise duty. Learned SDR also drew my attention to page 9 of the grounds of appeal wherein Nagpal Steel Pvt. Ltd. and M/s. Hi-Tech Pipe Ltd. have been relied on in the present appeal. Learned SDR drew my attention towards para 5 of the Hi-Tech Pipe .....

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..... de and the appeal allowed. 5. After hearing the learned SDR and perusal of the records I find that Commissioner (Appeals) has wrongly allowed the appeal of respondent as the case is clearly based on admission of the respondent and the factual position has never been disputed so far. Therefore, the impugned order is set aside and the appeal filed by the Revenue is allowed.
Case laws, Decisions .....

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