2004 (2) TMI 243

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..... pt of imported inputs in the factory of the appellants. 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 qu .....

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..... merit in the above submissions. The quantities are 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 re .....

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