2022 (3) TMI 747

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....at, Advocates for the appellant. Ms.Tamanna Alam, ld. Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: Heard the parties. 2. This is the second round of litigation before this Tribunal with respect to the same issue. 3. The brief facts are that the officers of Revenue conducted an inspection in the factory premises of the appellant on 10.01.2001. In the course of inspectio....

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....ss quantity of 18.625 MT. This quantity was put under seizure and remained under seizure till the date of next inspection being 10.01.2001. This quantity lying under seizure was not considered in the physical stock on 10.01.2001, and thus, there remained only a balance quantity of 8.720 MT, which was apparently due to calculation error, being based on eye estimation. 4. However, it appeared to Re....