2004 (1) TMI 184

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..... against the duty demands confirmed on goods received by them under Chapter X procedures, since under Rule 192 read with Rule 226 of the Central Excise Rules, 1944 they have not been able to account for the short receipt of certain liquid chemicals received as raw materials to be used in the manufacture of pesticides. The case was made out after verification of the relevant weighment slips, stock r .....

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..... h provided for a weight fluctuation plus minus 15 kg for the weighbridge used by them. This works out approximately 1% loss has to be condoned. This aspect has not been considered by the lower authorities. (b) The appellants have also submitted that the alleged rejection of condonation of this transit loss communicated vide letter dated 27-3-1997 was not permitted and accepted by the prop .....

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..... be held that the shortages are accounted for. In fact, in some cases the receipt of excess goods have not been objected to which itself goes to prove that the weighbridge, which the appellant was using, was not giving the correct weighment reports. 4. In this view of the matter, no case of confirming the duty demand under Rule 196 of the Central Excise Rules, 1944 read with Section 11A of the C .....

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