2008 (2) TMI 706

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..... verification endorsement was made on the Panchnama that weight of sponge iron is arrived at by counting the bags and not by actual weighment. As the shortage is arrived at on estimation basis, there is no merit in the appeal - appeal dismissed. - E/3903/2006-SM - 483/2008-SM(BR)(PB) - Dated:- 28-2-2008 - Shri S.S. Kang, J. REPRESENTED BY : Shri B.S. Suhag, DR, for the Appellant. Shri B .....

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..... 4. Contention of the Revenue is that though weight of sponge iron was arrived by counting of bags the shortage was admitted by the representative of respondent. The Revenue relied upon the decision of the Tribunal in the case of CCE, Chandigarh v. Nabha Steels Ltd., reported in 2004 (169) E.L.T. 345 and in the case of Majestic Auto Ltd. v. CCE, Ghaziabad, reported in 2004 (172) E.L.T. 391 (Tri.-D .....

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