2004 (5) TMI 484

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..... The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of M.S. ingots. On 7-9-2001 the officers of the Revenue department visited the factory of the appellants and it was found that they were having finished goods in excess i.e. 4.5 M.T. of M.S. ingots and 2.6 M.T. .....

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..... rted in 1994 (72) E.L.T. 585 to submit that where excess was calculated on the basis of average weighment and not on actual weighment, the demand was set aside. 4. The contention of the Revenue is that panchnama was prepared in the presence of the authorised signatory of the appellants who admitted the correctness of the entries made in the panchnama. Therefore, the goods were rightly found to b .....

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