2003 (9) TMI 578

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....S.S. Bhagat, SDR, for the Respondent. [Order]. -  The appellants are availing Modvat credit on imported items/goods, which were inputs, having been received on gate passes/delivery challans prepared and issued by their depot at Kandla and/or weighment slips issued by the surveyors at Kandla, the port of import being Kandla and also the lorry receipt issued by the various transporters fo....

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....ts submissions concluded :- "I hold that the dip reading methodology adopted in the show cause notice even for the month of August is not a reliable basis for computing the shortage." Thereafter proceeded to determine the shortage on the basis of manual weighment method adopted by the noticee which he found could be made the basis for computing the shortage in the absence of any other docume....

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....vocate for the appellants submitted that the show cause notice was based on shortages worked out by the dip measurement methods and the demands confirmed were on assumptions and presumptions derived from August, 2001 lorry weighment reports which was not a charge made in the show cause notice. I find that the contention of the learned advocate (that the Commissioner, while adjudicating the matter ....