TaxTMI 
TaxTMI 
TaxTMI 
2009 (9) TMI 760
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....ssioner (Appeals) further held that the issue in respect of imposition of penalty on Shri R.K. Gupta, Director of the Company, is beyond the scope of the present proceeding. 2. The matter was remanded by the Tribunal vide order dated 22-2-08 after taking into consideration the submissions made by the present respondents to reconcile the discrepancy of the goods with reference to IS standard to which the Revenue agreed. 3. The present appeal is filed on the following grounds : (i) The physical stock was ascertained by adopting ISI method of calculation applying ISI specifications. Hence, no further tolerance should be considered for reconciliation. Had it been so, the Hon'ble CESTAT, EZB, Kolkata could have issued final order instead of s....
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....n respect of the 1st ground, I find that the objection of the Revenue is that the Tribunal could have issued Final Order instead of remanding the matter to the Appellate Authority for fresh decision. I find that in the present case, the matter was remanded after hearing the Revenue. Now at this stage, the Revenue cannot agitate the earlier order passed by the Tribunal. 5. In respect of the 2nd ground, the contention of the Revenue is that the IS standard have already taken into consideration while calculating the shortage. Therefore, the tolerance provided under IS standard was allowed second time in the impugned order which is not permissible. 6. I find that the Commissioner (Appeals) in the impugned order held as under : "10. I ha....
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....s). The appellants have claimed that the tolerance of ± 7.5% is applicable to their type of tubes. The Department has raised no objection to this claims, indeed the Department has remained totally silent about the IS aspect the tolerance aspect though it was clear that the Hon'ble CESTAT order had asked me to take the IS into account. As such, I have no option but to hold that the shortages found as per the method adopted by the Department are well within the tolerance limits laid down in the IS specifications and therefore, the same need to be allowed, since it is the admitted position that whereas the DSA record was maintained as per actual weighments, but the departmental officers did not carry out the actual weighment (which is s....