2002 (8) TMI 159 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in an appeal against the Commissioner (Appeals) decision regarding stock verification based on average weight. The Tribunal found that the excess stock was not adequately explained and upheld the seizure of goods under suspicion of clandestine removal. The Tribunal referenced previous cases where weighment based on estimation was accepted practice in the industry. The Tribunal set aside the Commissioner's decision and allowed the Revenue's appeal.