9911796707
TMI Blog2006 (6) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. Heard both sides and perused record. 2. Revenue is in appeal seeking the quashing of the order of the Commissioner (Appeals). It is being contended that the order of the Commissioner is not correct on facts and the order is not in terms of the remand order of the Tribunal. 3. The case related to purported clandestine removal of about 16 tons of Iron and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, learned Counsel would point out that the appellant's weighing machine was defective and therefore, no weighing of stock could have been done by the visiting excise staff. 5. The finding of the Commissioner (Appeals) may be noted :- Commissioner (Appeals), Central Excise, Chandigarh under Order-in-Appeal No. 562/CE/CHD/2003 dated 30-6-2003 allowed the appeal of the party. Being aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the copy of the weighment slip issued by the Authorised Kanda i.e. Vishwanath Computer Kanda. The appellants have therefore succeeding in proving that the goods were not being clandestinely removed from the factory, because all the relevant Bills/Invoices were to be prepared only after ascertaining the correct weight of the goods loaded in the truck. In addition to my above finding, I furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the same was due to wrong weighment of the goods by the Department which was done only by estimation and as such the issue is squarely covered by the decision of CESTAT in the case of Motilal Etc. v. CCE, 1994 (74) E.L.T. 677 wherein it has been held that : Stock - Shortage in stock - Benefit of doubt - Accounts - Stocks ascertained merely on assumption - Average of three lots of samples re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation is required to be accepted as the goods could not have been actually weighed. In any case, this issue is not particularly important since the appellant is not disputing in the stock entered in the statutory record and would be liable for clearing them after payment of duty. 7. In view of what is stated above, there is no error or illegality in the order of the Commissioner. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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