2007 (9) TMI 136 - AT - Central Excise

Measurement of sponge which is in silo was conducted through dip reading and quantity of loose stocks which was in the packaging shed was arrived at on estimation basis Held that quantity of sponge iron was on estimation basis so are not liable for confiscation

Summary

The Revenue appealed against confiscation of excess goods in a factory, but it was set aside as quantity was estimated. Sponge iron stored in silo and bags, with some in loose form. Quantity measured by dip reading and estimation. Commissioner ruled confiscation not applicable due to estimation. Revenue argued for dip method in silo measurement. Tribunal upheld decision, dismissing appeal.