2015 (10) TMI 1785

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..... er vessel through draft survey. It is accepted principle that if weighment is done on two different weighbridge, difference may occur. In these circumstances, 1% variation in weighment is acceptable as claimed by the appellant as compared to shortage found in 1.9% and 4.09% respectively in the consignments exported. Therefore, I find that the claim of the appellant is acceptable for benefit of 1% .....

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..... through draft survey. While doing measurement through draft survey, the shortage of 1.9% in one vessel and 4.09% in another vessel was found. Therefore, the show-cause notice was issued to demand duty on the shortages of the final product. The appellant prayed that as there may be variation of weighment through different methods therefore, submits that the 1% shortage is permissible as per the de .....

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..... submits that before the lower authorities the claim of the appellant is reliance of the appellant on Ispat Alloys Ltd. to seek benefit of 1% shortage of the finished goods during the measurement which cannot be permitted as held by the Hon ble High Court in the case of Polyplex Corporation Ltd. - 2014 (306) E.L.T. 24 (All.). In these terms, impugned order is to be upheld. 5. Heard the parties. .....

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