TaxTMI 
TaxTMI 
2000 (1) TMI 515
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....bsp;The appellants filed this appeal against the order-in-appeal dated 14-7-1998 passed by the Commissioner of Central Excise (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture and export of electrical wiring accessories. As the appellants were exporting the final product, they were allowed to import the inputs without payment of duty. On 6-12-1995, ....
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.... and the export obligation has been carried out. Therefore, in such a situation, there is no justification for levying the duty or imposing the penalty. He, further, submits that the stock taking process was faulty as the ingots, in question, were not uniform in size and weight and the calculation in respect of shortage was made on estimate basis. He, therefore, prays that the appeal be allowed. ....
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....are to be exported under DEEC. On the day of visit, the appellants failed to show that they had completed their export obligation under the scheme in respect of the goods, in dispute. As the weighment was done in the presence of Manager (Import & Export), who admitted the shortages, therefore the contention of the appellants that the weighment was done on estimate basis will not help the appellant....