TaxTMI 
TaxTMI 
TaxTMI 
2006 (6) TMI 439
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....Respondent. [Order]. - Heard both sides and perused record. 2. Revenue is in appeal seeking the quashing of the order of the Commissioner (Appeals). It is being contended that the order of the Commissioner is not correct on facts and the order is not in terms of the remand order of the Tribunal. 3. The case related to purported clandestine removal of about 16 tons of Iron and S....
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....he case, learned Counsel would point out that the appellant's weighing machine was defective and therefore, no weighing of stock could have been done by the visiting excise staff. 5. The finding of the Commissioner (Appeals) may be noted :- "Commissioner (Appeals), Central Excise, Chandigarh under Order-in-Appeal No. 562/CE/CHD/2003 dated 30-6-2003 allowed the appeal of the party. Being agg....
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....closed and the copy of the weighment slip issued by the Authorised Kanda i.e. Vishwanath Computer Kanda. The appellants have therefore succeeding in proving that the goods were not being clandestinely removed from the factory, because all the relevant Bills/Invoices were to be prepared only after ascertaining the correct weight of the goods loaded in the truck. In addition to my above finding, I ....
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.... is that the same was due to wrong weighment of the goods by the Department which was done only by estimation and as such the issue is squarely covered by the decision of CESTAT in the case of Motilal Etc. v. CCE, 1994 (74) E.L.T. 677 wherein it has been held that : "Stock - Shortage in stock - Benefit of doubt - Accounts - Stocks ascertained merely on assumption - Average of three lots of sample....