TaxTMI 
TaxTMI 
2009 (1) TMI 254
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....ods were covered by four invoices of the supplier. The Appellant filed a bill of entry No. 184826 dated 21-11-05 for clearance of this consignment covered by four invoices. The bill of entry also mentions the master airway bill No. - 78198554873 dated 17-11-05 and also the house airway bill No. 125070 dated 17-11-05. After payment of duty on the declared quantity and value of the goods and examination of the goods by the Customs (10% examination), the out of charge was given on 23-11-05. However, when the consignment was opened by the Appellant in their factory only on 600 pieces of LCD panels were found. In this regard, the jurisdictional Superintendent of Central excise issued a certificate and the Appellant confined the Cenvat credit of ....
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....owever, on appeal against the Assistant Commissioner's order, the Commissioner (Appeal) allowed their appeal vide order-in-appeal dated 7-1-08. The Department, filed an appeal against this order of the Commissioner (Appeals) and the Department's appeal was disposed of by the Tribunal vide order-in-appeal dated 28-5-08 by which the Tribunal remanded the matter to the Commissioner (Appeals) with certain directions. In this order, the Tribunal observed that "the Respondent had submitted various documents in support of short shipment such as bill of entry, supplier's letters, Export Air Consolidation Manifest and the Central Excise Range Superintendent's certificate, the customs officers in reply to letter dated 24-11-05 of the Respondent recor....
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...., the entire quantity of 1200 pieces was mentioned as House Airway bills did not mention the number of pieces and the duty was paid on the basis, that the B/E was for the entire consignment of 1200 pieces of LCD panels, as the Appellant were not aware that the consignment of 1200 pieces of LCD panels has been split up into two airway bill, that it is only subsequently when they came to know that the consignment of 1200 pieces has been split up into two airway bills that they searched for the 2nd part of the consignment which had arrived by the same aircraft and after locating the same, filed a second B/E and after 100% examination by the customs, paid the duty again on 600 pieces as per the custom's advice, that this is a case where in resp....
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....which no shortage had not been detected. 3. I have carefully considered the submissions from both the sides and perused the records. I find that the consignment consisting of 1200 pieces of LCD panels covered under four invoices had initially been booked by the freight for warder under one master airway bill and subsequently, without informing the Appellant, the consignment was split up into two house airway bill No. 125070 and 125071 both dated 17-11-05. It is also seen that while the master airway bill No. 781-43554873 at page 26 of the appeal paper book mentions 20 packages with the weight of 2788 kg., the house airway bill No. 125070 mentions the number of packages and weight as 10 and 1392 kg. respectively, and the house airway bill....