2003 (6) TMI 264

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....Appellant. Shri A.K. Mondal, SDR, for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of penalty, I take up the appeal itself inasmuch as the issue is covered by the Larger Bench decision of the Tribunal. 2. Vide the impugned order, the authorities below have confiscated 5.7 tons of iron spring leaves found in excess in the appellants' factory a....

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.... chart. It has also been contended that in any case the difference is to the tune of 3.2% and the ISI norms allows tolerance of weight to the tune of +/- 5%. As such the difference is within the tolerance limit prescribed by the Bureau of Indian Standard of Flats. 4. In any case submits the ld. Advocate that there is a finding by the Commissioner that there is no evidence to show that non-....

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....in the case of M/s. Canara Steel Ltd. v. Commissioner of Central Excise-III, Bangalore reported in 2001 (129) E.L.T. 616 (T) = 2001 (45) RLT 903 (CEGAT - Bang.). 5. I have also heard Shri A.K. Mondal, ld. SDR for the Revenue. 6. There is a clear findings of the appellate authority that ....... "In the instant case, I cannot find any evidence produced by the department or even any a....