CCE Vs. VVS ALLOYS LTD.

JUDGEMENT

(1.) THIS is an appeal by the Department against the order of the Commissioner (Appeals) No. 152 -CE/LKO/07 dated 31.10.2007.

(2.) HEARD both sides.

(3.) LD . SDR submits that the method of weighment was based on weighment of samples of bars and adopting the weight for identical bars and this method was accepted by the Director and the excess was admitted by him in his statement taken on 26.02.2006 and reiterated by him in his subsequent statements. Therefore, the goods found in excess were liable for confiscation. In the absence of explanation for the excess found goods, the same should be treated as meant for clandestine removal. Therefore, he seeks setting aside order of the Commissioner (Appeals) and restoration of the order of the Original Authority.