9911796707
TMI Blog2003 (6) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... After dispensing with the condition of pre-deposit of penalty, I take up the appeal itself inasmuch as the issue is covered by the Larger Bench decision of the Tribunal. 2. Vide the impugned order, the authorities below have confiscated 5.7 tons of iron spring leaves found in excess in the appellants factory at the time of their visit of the officers with an option to redeem the same on pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % and the ISI norms allows tolerance of weight to the tune of 5%. As such the difference is within the tolerance limit prescribed by the Bureau of Indian Standard of Flats. 4. In any case submits the ld. Advocate that there is a finding by the Commissioner that there is no evidence to show that non-accountal of goods were kept with an intention to evade payment of duty. In spite of that, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2001 (129) E.L.T. 616 (T) = 2001 (45) RLT 903 (CEGAT - Bang.). 5. I have also heard Shri A.K. Mondal, ld. SDR for the Revenue. 6. There is a clear findings of the appellate authority that ....... In the instant case, I cannot find any evidence produced by the department or even any allegation is made that the unaccounted for goods were kept with an intention to evade payment of duty . He h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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