1997 (11) TMI 256 - AT - Central Excise

Summary

Issues:
1. Thickness of the imported sheets
2. Weight of the consignment

Analysis:
1. Thickness of the imported sheets:
The appeal challenged the order regarding the thickness of the imported sheets and the weight of the consignment. The sheets were found to be 1.5 mm thick, falling short of the 1.58 mm required for exemption under the notification. However, the adjudicating authority noted an inconsistency in the explanation provided in the notification regarding the thickness of plates and sheets. The authority held that the importer should not be denied the benefit of the notification due to this discrepancy.

2. Weight of the consignment:
The declared weight of the consignment was 1992 kgs, but on actual weighment, it was found to be 2120 kgs, exceeding by 128 kgs. Although no show cause notice was issued, the goods were assessed based on the actual weight without any confiscation or penal action. The adjudicating authority considered the internationally accepted tolerance limit for stainless steel items and concluded that there was no discrepancy in the gross weight. As duty had been demanded and paid on the actual weight, the tribunal found no grounds to interfere with the authority's decision.

3. Conclusion:
After careful consideration of the submissions from both sides, the tribunal upheld the adjudicating authority's decision. Regarding the thickness issue, the tribunal noted that the sheets imported were within the defined thickness limits for exemption under the notification. The tribunal rejected the appeal and disposed of the cross-objections filed by the respondent accordingly.