TMI Blog2007 (9) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation - E/3433/2005-SM(BR) - 1441/2007-SM(BR)(PB) - Dated:- 21-9-2007 - [Order per].- The Revenue filed this appeal against the impugned order whereby confiscation of the excess goods found in the factory was set aside on the ground that the quantity was arrived at on estimation basis. 2. The respondents are engaged in the manufacture of sponge iron. The Revenue officers visited the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bags. Some quantity of 156 MTs was arrived at on estimation basis which was lying in loose form in a shed. In these circumstances, as the total quantity of the sponge iron found in the factory was arrived at after taking into consideration on estimation basis, therefore, I find no infirmity in the impugned order whereby confiscation is set aside. The appeal is dismissed. (Dictated pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|