2008 (11) TMI 570 - AT - Central Excise

Summary

Issues involved: Appeal against demand confirmed by Adjudicating Authority based on weight mentioned in invoice and Consignment Note.

Issue 1: Weight Discrepancy
- Revenue filed Appeal against Order setting aside demand based on weight discrepancy.
- Respondents engaged in manufacturing branded Khaini, clearing goods to dealers through transporters.
- Revenue claimed Consignment Notes showed higher weight than invoice.
- Commissioner (Appeals) found Consignment Notes included weight of packing materials and gift articles.
- Revenue contended accepted explanation was an after-thought.
- Tribunal upheld that dealers acknowledged receiving gift articles and Consignment Notes included packing materials' weight.
- Appeal dismissed.