9911796707
TMI Blog2005 (6) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal of the Revenue the challenge is against the order of the Commissioner (Appeals) vacating the demand of duty of Rs. 1,04,133/- confirmed against the assessee by the lower authority. The respondents were engaged in the manufacture of CTD Bars, CATS Bars, Wire Rods, etc. Officers of Central Excise who visited their factory on 7-9-2001 and conducted verification of stock, found a shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the demand of duty as well as the penalty, after taking the view that, considering the nature of the goods and extending the normal allowance in fluctuation of actual weight difference , the demand of duty could not be sustained. Hence t h e present appeal of the Revenue. 2.After examining the records and hearing both sides, I find that the method of estimation of shortage of goods adopte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as relied on the Tribunal s decision in Dhebar Steel Re-rollers v. CCE - 2002 (142) E.L.T. 194 (Tri.- Delhi), wherein certain shortage of excisable goods as estimated without actual weighment was ignored and consequently the demand of duty raised on the assessee was set aside. The facts of the instant case are different inasmuch as, in the instant case, there was actual weighment of one lot and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f excisable goods found short by the department was upheld by the Court. On a perusal of the text of the High Court s judgment, I find that admitted shortage of excisable goods would ipso facto attract demand of duty of excise. In the instant case, virtually, the shortage of 52 MTs of CTD bars is an admitted fact. According to the High Court s ruling, such a shortage vis-a-vis RG-I stock is conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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