2008 (5) TMI 573

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....ogi, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, as per record are that the Appellants imported HMS Metal Scrap vide Bill of Entry No. 391212 dated 20th November, 2004 and No. 390955 dated 19th November, 2004. The examination of the goods was conducted at the factory premises of the Appellant by the Central Excise officers and found shortage of 82.680 MTs. Th....

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.... - 2007 (213) E.L.T. 353 (Tri.-Bang.) (ii)    CC (Import), Nhava Sheva v. Motor Industries Co. Ltd. - 2008 (225) E.L.T. 235 (Tri.- Mum.) 3. The learned DR reiterates the finding of the Commissioner (Appeals). He submits that the Adjudicating Authority sanctioned the refund claim on the basis of the examination report of the Superintendent of Central Excise and Inspector o....

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....under our direction. There was Rusty/Soil mud covered material, Rusty paint containers. There was sluggish material in the scrap. The weight unloaded from these containers was found 21.270 MT instead of 42.000 MT as shown in B/E No. 390955 dated 19-11-2004." 5. The Revenue filed Appeal before the Commissioner (Appeals) on the ground that the shortage of goods was detected at the premises o....

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.... evidence, legal and proper under Section 27 of the Customs Act, 1962. I find that the Tribunal referred the earlier decision in the case of Guindy Machine Tools Ltd. (supra) as cited by the learned DR. I find that the Revenue had not disputed shortage of goods in their Appeal before the Commissioner (Appeals). So, the Appellants are entitled for refund of duty on the goods which are short landed.....