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        Central Excise

        Adjudication of Mineral Oil loss cases - Reg. [Chapter 27]

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        Recorded justification required before condoning mineral oil losses beyond prescribed percentages, based only on genuine evidence. Appellate authorities must invariably record adequate reasons and justifications when condoning mineral oil losses beyond Board prescribed percentages, and must do so only in genuine cases supported by proper evidence; reasons must also be recorded when not accepting loss percentages condoned by the original adjudication.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Recorded justification required before condoning mineral oil losses beyond prescribed percentages, based only on genuine evidence.

                                Appellate authorities must invariably record adequate reasons and justifications when condoning mineral oil losses beyond Board prescribed percentages, and must do so only in genuine cases supported by proper evidence; reasons must also be recorded when not accepting loss percentages condoned by the original adjudication.


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