2005 (2) TMI 603

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....P.M. Rao, JDR, for the Respondent. [Order]. -  The case involves a duty demand of about Rs. 90,000/-. This has arisen from shortage and excesses noticed at the time of stock taking on 25-1-1995. When the case came up before this Tribunal the matter was remanded under our Final Order No. A/751/97-NB - 1998 (100) E.L.T. 406 (T) with the direction to give the appellant a copy of work sheet....

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....according to size and length. I also find that there is no details as to how this weight has been arrived by size and length. In the light of these facts I am of the opinion that correct weighment method has not been adopted, hence the correct weight of the physical stock has not been determined. I am of the opinion that the verification of physical stock of finished goods, inputs and waste and....

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....pugned order reversing the order of the Additional Commissioner with the following observations : "I find that the stock verification was conducted in the presence of the representative of the respondent and the method of weighment was mutually arrived at if they were not satisfied with the method of weighment adopted by the department they should have objected the same on the spot. To object t....

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....ils of stock taking; but under the impugned order, the Commissioner (Appeals) had again confirmed the demand without making available any such details. Learned Counsel has also submitted that the findings of the original authority about the defects of the stock taking clearly brings out the defective nature of the stock taking and no demand could be made on such unreliable estimation of stock. ....