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TMI Blog2015 (12) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority that there was any diversion of the goods after their import duty free. The number of bales received in the factory were the same as shown in the Bill of Entry and they were found to be intact and unopened at the time of re-warehousing in the factory which was done in the presence of the custom officer. Cotton is a kind of raw material which can vary in weight marginally depending upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and is therefore set aside - Decided in favour of assessee. - Appeal No. C/411/2010-CU(DB) - F. Order No.52593/2015 - Dated:- 12-8-2015 - Mr. G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Petitioner : Shri Jitendra Singh, Advocate For the Respondent : Shri B.B. Sharma, D.R. ORDER Per R.K. Singh: Appeal is filed against order-in-appeal dated 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence in the weight was within the range of =% to about 2%. The appellant raised debit notes on the supplier for the quantity short received. The adjudicating authority confirmed the demand on the amount which was recovered by the appellant from the foreign supplier on account of such shortage noticed. 3. The appellant has contended that there was no pilferage of the goods imported and the dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of re-warehousing in the factory which was done in the presence of the custom officer. Cotton is a kind of raw material which can vary in weight marginally depending upon its moisture content. Possibly for that reason only CBEC vide the aforesaid circular dated 15.4.1983 (supra) stated that loss in weight up to 1% was condonable, although it gave no scientific basis as to how the figur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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