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TMI Blog2013 (12) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 the maximum permissible error in relation to the packing is 2% in respect of cement bag. The Managing Director in his statement had never admitted that they were clearing the cement in excess to the quantity packed in the bags clandestinely and receiving consideration in respect of excess quantity - The respondent were clearing showing weight of the bag is 50 kg. and paying duty on 50 kgs. – Decided against Revenue. - E/3589-3590/2006-SM(BR) - Final Order Nos. 56042-56043/2013-SM(BR)(PB) - Dated:- 15-3-2013 - Shri S.S. Kang, J. Shri R.K. Verma, AR, for the Appellant. Shri Vikrant Kackaria, Advocate, for the Respondent. ORDER Heard both sides. 2. The appellant filed these appeals against the order-in-appeal passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain losses during the loading and unloading. The adjudicating authority confiscated the cement bag, which was found excess allowed the same to be released on fine and also confirmed the demand of Rs. 1,82,497/- in respect of cement cleared in excess to the 50 kg. per bag and imposed the penalties. The present respondent filed appeal before the Commissioner (Appeals) and Commissioner (Appeals) upheld the confiscation in respect of cement bag found short. The Commissioner (Appeals) however set aside the demand of Rs. 1,82,497/- which is in respect of cement in excess to 50 kg in the bag and also set aside the penalty in this regard. The Commissioner (Appeals) also set aside the penalty imposed on Shri Mohammad Ibrahim, Managing Director. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es during the loading and unloading in factory premises and there was no intention to clear the goods in excess. It was also relied upon the decision of the Tribunal in the case of C.C.E. v. Sagar Cements Ltd. - 2005 (180) E.L.T. 196 whereby the Tribunal held in favour of the manufacturer where variation is 2% in the packing of the sale. 8. In the present case, Revenue is demanding duty in respect of the cement which was packed in the bags in excess to the quantity of 50 kg on which duty has been paid. The weighment of 10 bags were conducted in the premises and it was found that the bags were of the weight 51.070 kgs. 700 gms. is the weight of the bags hence the total quantity in excess is only one kg. As per Board s Circular dated 20-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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