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TMI Blog2013 (11) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement recorded under section 14 of the Central Excise Act, 1944 he accepts the shortage and agrees to pay the duty on the HR Sheets found short - Once Sh. Puri has taken this position at the time of stock taking and has given a statement under section 14 of the Central Excise Act, at the time of adjudicating and appeal proceedings he cannot reverse his earlier stand in his statement under section 14 accepting the shortage as the same would be act as a estoppel - The appellant’s plea that the method of weighment was not correct is, therefore, no acceptable - just because for setting aside the penalty, the Commissioner (Appeals) has given findings that on the basis of mere shortage clandestine removal cannot be inferred, the confirmation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual weighment and the panchs witness also furnished affidavits stating that there was no weighment. But this plea was not accepted. On appeal being filed to Commissioner (Appeals) against this order of Assistant Commissioner, the Commissioner(Appeals) vide order-in-appeal dt. 28.08.09, while upholding the Cenvat Credit demand on the cenvated inputs found short observing that the officers would not have found difficult to weight small quantity of HR Sheets by keeping each HR Sheet in round shape or keeping once or two sheet at a time on the weighing machine available in the factory and that the weight of HR Sheets could also be determined fairly accurately, on the basis that average weight of sheet of the dimensions of 1.25 met x 2.5 met is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent machine in the factory having capacity of weighment ranging from 20kg to 240 kg and the officer would not have found it difficult to weight, the HR Sheets by putting one or two HR Sheets on the machine, that in any case as correctly observed by Commissioner (Appeals), the weight of the HR Sheets could be determined on the basis of their average weight, as the average weight of HR Sheet of dimensions of 1.25 met x 2.5 met is 73.5 kg, that this fact has not been disputed and that in view of this, it would be possible to determine the weight of HR Sheets available on average basis. He, therefore, pleaded that the appellant s plea that weight determined was not exact weight as the same had been determined only by estimation without actual w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck had been by estimation basis and not by actual weighment. In my view this plea cannot be accepted for the reason that not only there was a weighing machine in the factory in which one or two HR Sheets could be weighed at a time, the weight could also be determined on the basis that average weight of HR Sheet of 1.25met x 2.5 met dimension is 73.5 Kg. besides this, at the time of stock taking Sh. Puri, was present and at that time he had accepted the method of determination of weight not only by signing the stock verification report but also stating in his statement recorded under section 14 of the Central Excise Act, 1944 he accepts the shortage and agrees to pay the duty on the HR Sheets found short. Once Sh. Puri has taken this positio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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