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TMI Blog2014 (11) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... e incorrect and on being pointed by the Revenue during examination of the goods, the appellant accepted the new drawback serial number. Keeping in view of the above facts, we do not consider it to be a fit case for imposition of redemption fine and penalty. Accordingly, the redemption fine and penalty are set aside - Decided in favour of assessee. - Appeal No.C/85393/14 - Final Order No. A/1353/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Sr. No. 551202A. During examination it was found the declared description of the goods is correct. However, the RITC Code and the drawback serial number indicated is not correct. The correct serial number for drawback was 540702A. It was also found that the weight per bale was found to be less by 6 kg. Due to the above discrepancy the appellant was entitled to a lower amount of drawback i.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore there has been small error on the weight per bale and this has happened as the goods have come from the factory directly to the port. Moreover, the variation in weight which is not very high and is just few percentage. 5. The learned A.R. reiterated the findings in the impugned order. 6. We have gone through the impugned order. We observe that in this case the description of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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