9911796707
TMI Blog2016 (10) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... CBEC Circular No.876/14/2008-CX, dated October 20, 2001, there is a provision to allow 1% variation in weight for the cement filled in per bag for the purpose of levy of central excise duty. It means that 1% cement in excess or loss for each bag is allowable. Reference can also be made to Standard of Weights and Measures (Packaged Commodities) Rules, 1977, wherein 1% variation for cement bag is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 25 of the Schedule to the Central Excise Tariff Act, 1985. By the Department it was found that assessee was packing more than 50 kgs.(about 200 gms.) cement in each bag whereas weight declared on each bag was 50 kgs. and duty was being discharged only on 50 kgs. So , a case has been made out for evasion of duty on the excess cement. 3. Heard Shri R.K. Manjhi, ld.A.R. for Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standard of Weights and Measures (Packaged Commodities) Rules, 1977, wherein 1% variation for cement bag is allowable. In the instant case, weight of 50.200 kgs. per bag was found by the Department and the same is allowable. 6. In view of the above, we find no reason to interfere with the impugned order passed by the Commissioner, Central Excise, the same is hereby sustained along with the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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