2015 (1) TMI 126

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..... he computerised slip. He explained that the weight was wrongly taken as 22.310 MT instead of 27.310 MT which is due to mis-print in the figure of computer kanta in gross weight - Held that:- Discrepancy in the weight of the ingots was explained by authorised representative, immediately after the seizure. The same occurred on account of misleading of the computerised weight, which can be on account .....

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..... y Dharma Kanta and were found to be 27.200 MT. 2. Inasmuch as the goods loaded in the truck were in excess than the weight of the goods mentioned in the invoice, the officers has visited the factory premises and conducted the physical verification of the stock and shortage of 5 MT of the ingot was detected, which was, in fact, excess in the loaded ingots in the truck. No discrepancy was found i .....

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..... the excess found as also for the truck and for imposition of penalty. The same resulted in passing of the impugned order by original adjudicating authority confiscating the goods with an option to redeem the same on payment of redemption fine of ₹ 1 lakh. Demand of ₹ 46,523/- was confirmed along with imposition of penalty of identical amount; the truck was confiscated with an option t .....

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