https://www.taxtmi.com/caselaws?id=81321 Exemption under Notification No. 191/80 could not be denied on the basis of a computation unsupported by the assessee's contemporaneous records. The paper manufacturer maintained logs and returns with departmental knowledge, and those records were accepted over the relevant period. The Tribunal found the department's percentage calculation relied on assumptions, including averaged consistency readings, unsupported flow assumptions, and disregard of opening and closing balance adjustments. As the proposed computation lacked a reasonable factual basis, the alleged procedural non-compliance did not justify duty demand, and the exemption was upheld. en-us Wed, 08 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81321 Exemption under Notification No. 191/80 could not be denied on the basis of a computation unsupported by the assessee's contemporaneous records. The paper manufacturer maintained logs and returns with departmental knowledge, and those records were accepted over the relevant period. The Tribunal found the department's percentage calculation relied on assumptions, including averaged consistency readings, unsupported flow assumptions, and disregard of opening and closing balance adjustments. As the proposed computation lacked a reasonable factual basis, the alleged procedural non-compliance did not justify duty demand, and the exemption was upheld. Case-Laws Central Excise Wed, 08 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81321