1995 (1) TMI 220

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.... carried in the bags which were found short in the factory. 2. Shri T.K. Seshadri, the learned Counsel for the appellant referring to the order of the original authority pointed out that the original authority had come to the conclusion that the appellant had not accounted for the quantity of 997.25 MT taking into consideration RG-1 Register entries and also the quantum as was physically ascertained by dip reading of the silos. He pleaded that shortage of bags was also found but no adverse finding had been entered against the appellant taking this shortage into account. The learned Counsel pleaded that the appellant had challenged the order of the original authority that the shortage worked out based on dip reading was not done prop....

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....te of the shortage of bags and has held that quantum of cement which can be contained in the bags found short can be taken to have been removed without payment of duty. He pleaded that to say the least, there is apparent contradiction in the order of the lower authority. He pleaded that in any case the appellant was not put on notice in regard to the shortage of cement based on shortage of bags. He pleaded that the basis for arriving at the shortage was dip reading and once this has been given a go-by by the lower appellate authority, he has not laid any basis for holding that the shortage of bags could be taken to be indicative of the shortage of cement. He pleaded that in this background, the impugned order may be set aside. 3. Sh....