Confiscation of alleged excess factory stock failed where no actual weighment supported the estimated shortage or excess finding.

Confiscation of allegedly excess factory goods was found unsustainable where the excess was worked out only on verification and estimated calculation, without actual weighment of the large stock. The verification chart and panchnama did not provide a reliable factual basis, particularly because the goods were of different sizes and the quantity involved was substantial. On that material, the confiscation was not justified and the order setting it aside was upheld.

---

---

Issues: Whether the confiscation of allegedly excess goods found in the factory was sustainable when the alleged excess was based on verification without actual weighment.

Analysis: The excess quantity of angles and channels was noted on verification, but no evidence was produced to show that an actual weighment of the large stock was carried out. The alleged shortage or excess was worked out on an estimated basis, and the verification chart and panchnama did not establish a reliable factual foundation for confiscation, especially where the goods were of different sizes and the quantity was substantial.

Conclusion: The confiscation was not justified on the material on record and the order setting it aside was upheld.

---