2002 (2) TMI 189

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..... ioner (Appeals). 2. Brief facts of the case are that on 25-4-96, the officers of the Revenue Department intercepted a truck loaded with 12.605 MT of C.T.D. Bars. The driver of the truck could not produce any duty paying documents. In his statement he submitted that C.T.D. bars were loaded by him from the factory permise of M/s. Dhebar Steel Re-Rollers for further delivery to M/s. Shiva Dha .....

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..... t is in respect of the goods found in the truck is that the goods were sent for weighment and the duty paying documents were to be prepared after getting the actual weighment of the goods. 4. In respect of shortage and excesses found in the factory, the contention of the appellant is that shortage and excesses were calculated on estimate basis and no actual weighment was done. For this, he .....

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..... d to Rs. 10,000/- (Rupees ten thousand only). 7. The contention of the appellant in respect of the shortage and excesses found in the factory and in respect of the weighment of final product and the raw material is that that it was done on estimate basis and no actual weighment was done. The adjudicating authority in the impugned order rejected this plea only on the ground that at the time .....

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