Appellate Tribunal CESTAT Mumbai Ruling: Duty demand set aside for handling loss discrepancy

The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, M/s. Supreme Petrochem Ltd., setting aside the duty demand of &8377; 1,05,284/- due to a minimal quantity difference in job-work attributed to handling loss. The appeal was allowed on 03.06.2016.

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The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, M/s. Supreme Petrochem Ltd., in a case involving duty demand due to quantity difference in job-work. The tribunal found the loss at the job-worker's premises to be minimal (0.5% to 0.8%) and attributed it to handling loss. The demand of &8377; 1,05,284/- was set aside, and the appeal was allowed on 03.06.2016.

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