9911796707
TMI Blog2012 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... pipes into three broad categories of light, medium and heavy. Thereafter weight per meter for each of the three categories are assumed and total weight of all pipes is arrived at. The basis of the standard linear density adopted is not explained. There is nothing in Panchnama to show that correctness of linear density has been verified by weighing at least sample pipes from the three categories. It is very obvious that the weight per meter depend upon the thickness. Thickness of sheets used is not recorded in Panchnama. In the absence of these critical parameters the ascertained stock as per the Panchnama is not reliable. Revenue has not been able to adduce any collateral of clandestine removal. Therefore we are of the view that the quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any relief and aggrieved by the order of the Commissioner (Appeals), the Appellants have filed this Appeal. 2. The Counsel for the Appellants submits that the quantity of black steel tubes was accounted in their statutory records in MTs. While ascertaining the physical stock available in the factory the goods lying in the factory were not weighed. The officer measured the length and diameter of the pipes lying in stock on that day and calculated the weight assuming the weight per meter of the tubes classifying the tubes into three categories as light, medium and heavy. The objection of the Appellants is that the assessment regarding the weight per meter for each of the three categories is not correct and for such estimation the thick ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers. 3. The Counsel for Appellant submits that the said document indicates only the material which is cleared for despatch on that day and it cannot be relied upon to show the physical quantity available in the factory because the inspection department is not aware of opening balances and despatches. 4. The contention of the appellants are the following :- (a) During stock taking loose quantity was not verified and weighed. (b) During stock taking total number of pieces and length and diameter were identified without identification of thickness, of the sheets used. (c) Linear density value has been adopted without segregating the pipes in question according to the thickness, of sheets used. (d) The basis on which linea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he nature of commodity and the method of stock taking done has to be taken into account. We find that the commodity involved in this case is accounted in RG-I register in MTs and the stock verification is done by measuring the length of the pipes and the number of the pipes by segregating the pipes into three broad categories of light, medium and heavy. Thereafter weight per meter for each of the three categories are assumed and total weight of all pipes is arrived at. The basis of the standard linear density adopted is not explained. There is nothing in Panchnama to show that correctness of linear density has been verified by weighing at least sample pipes from the three categories. It is very obvious that the weight per meter depend upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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