https://www.taxtmi.com/caselaws?id=73041 Loss of cotton yarn weight attributable to natural causes and evaporation of moisture was accepted on the facts before the Tribunal. The yarn had undergone conditioning and storage before entry in the finishing accounts, and the Department did not dispute that natural loss in weight can occur. As the record showed a variation between the statutory account weight and the weight at the stage when duty was paid, and no material was produced to dislodge the assessee's explanation, the claimed loss was not disbelieved. The central excise duty demand was therefore held not sustainable and was set aside, with consequential refund of any amount paid. en-us Fri, 07 Oct 1983 00:00:00 +0530 Thu, 26 May 2011 17:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73041 Loss of cotton yarn weight attributable to natural causes and evaporation of moisture was accepted on the facts before the Tribunal. The yarn had undergone conditioning and storage before entry in the finishing accounts, and the Department did not dispute that natural loss in weight can occur. As the record showed a variation between the statutory account weight and the weight at the stage when duty was paid, and no material was produced to dislodge the assessee's explanation, the claimed loss was not disbelieved. The central excise duty demand was therefore held not sustainable and was set aside, with consequential refund of any amount paid. Case-Laws Central Excise Fri, 07 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73041