2017 (8) TMI 1037

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntioned in the invoices have been fully received. There is no shortage in number of pieces. If this is so, then there is no actual shortage in the quantity of the goods covered by the invoices. The difference in weight is only the weight variation from the weight taken in one weighbridge and others - decided against the revenue. - E/3089/2006-Mum - Final Order No. A/85610/2017-WZB/EB - Dated:- 30 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ggrieved by the Order-in-Original, the respondent filed an appeal before the Commissioner (Appeals), who allowed the appeal by setting aside the Order-in-Original. Therefore, the Revenue is before us. 2. Shri Sanjay Hasija, learned Supdt. (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. He further submits that there is no dispute that there is shortage in weight of bloo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to weight variation and not due to variation in the quantity. He placed reliance on the judgment of the Larger Bench of this Tribunal in the case of Commissioner of Central Excise, Chennai v. Bhuwalka Steel Industries Ltd. - 2010 (249) E.L.T. 218 (Tri.-LB). 4. We have carefully considered the submissions made by both sides. We find that credit was denied on 0.35% shortage found in the weight a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X