2006 (6) TMI 302

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..... nue filed this appeal against the Order-in-appeal passed by the Commissioner (Appeals) whereby the demand in respect of finished goods found short, was set aside. 3. The case of the Revenue is that on the date of visit, there was shortage of finished goods and the demand was made in respect of the goods found short. The adjudicating authority confirmed the demand and imposed penalty. The Commiss .....

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..... ue to the reason that weight of the goods found in the factory was calculated on average basis. 6. In this case, physical verification of the goods i.e. channels and angles was done on average basis. The numbers of the channels and angles were counted and thereafter the Revenue came to the total weight based on average weight of each size. The total variation is detailed as 1.09% and this fact i .....

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