https://www.taxtmi.com/caselaws?id=84311 The Tribunal upheld the confiscation of excess ingots seized from the factory premises due to discrepancies in recorded weights, but reduced the penalty imposed on the respondents. It found that the industry practice of maintaining records based on averages was acceptable, considering the practical challenges of individually weighing each unit. The Tribunal emphasized the mutual agreement on using average weights and the absence of evidence showing intentional duty evasion by the respondents. en-us Fri, 30 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84311 The Tribunal upheld the confiscation of excess ingots seized from the factory premises due to discrepancies in recorded weights, but reduced the penalty imposed on the respondents. It found that the industry practice of maintaining records based on averages was acceptable, considering the practical challenges of individually weighing each unit. The Tribunal emphasized the mutual agreement on using average weights and the absence of evidence showing intentional duty evasion by the respondents. Case-Laws Central Excise Fri, 30 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84311