2004 (2) TMI 243

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..... . When compared with the quantity indicated in the import documents vis-à-vis the quantity on receipt actually ascertained through weighment on the weigh bridge installed in the factory, certain quantitative differential i.e. short receipt of inputs was noticed. The lower authorities proceeded to demand duty in respect of duty payable on the quantities received short. Penalty of equivalent amount .....

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..... ascertained on the basis of weighments and fluctuation in temperature cannot contribute to any such difference. It is a fact that quantity as received in the factory is less compared to what has been manifested in the import documents. Since the credit is taken with reference to the full quantity reflected in the import documents, the credit in respect of quantity that has not been received in the .....

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