2010 (11) TMI 918

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..... the original as well as by the appellate authority, Revenue has filed the present appeal. 2. I have heard Shri S.K. Bhaskar, ld. DR appearing for Revenue. None appeared for the respondent. 3. As per the facts on record the respondents are engaged in the manufacture of M.S. ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise .....

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..... goods on estimation basis where the clearances are made after due weighment of the same on the weigh bridge installed in the factory. He also observed and accepted the appellant s contention that such shortages are not on account of any clandestine removal inasmuch as there is no evidence on record to show such removals. He confirmed the duty as the appellant was not disputing the same and imposed .....

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..... to be attributed to a number of factors like burning loss, entries in RG-1 register on estimated basis and sales on actual basis etc. The above findings of the authorities below do not stand effectively rebutted by the Revenue by production of any evidence to show that the shortages were on account of clandestine removals. In such a scenario, the findings of the authorities that it is a case of ir .....

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