2007 (4) TMI 418

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.... - Heard both sides. The revenue is in appeal. In the instant appeal there is a difference in the weight of the material cleared with reference to the invoices and the final weighment registered. The final weighment register shows the actual weight of the clearance of the goods, whereas the invoices sent along with the goods show less weight. On making surprise check, the audit party has found t....

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....T. 412 (Tri.-Del). In the above case the Tribunal has remanded the matter once back to the adjudicating authority to find out whether there exist trade practice either in sending the goods in excess weight or shortage. There was a finding to the effect that no such trade practice exists. There after the Tribunal has taken a decision that the duty is liable to be paid as per the actual weighment. T....