https://www.taxtmi.com/caselaws?id=84393 Shortage of cotton yarn was treated as established from the assessee's own records, and the duty demand with penalty was sustained. The pleas that the weighing scale was defective, the tare weight was non-uniform, and manufacturing tolerance should offset the variance were rejected because no substantive evidence showed any continuing defect or quantified error. The stated tolerance in cotton yarn manufacture was held to be relevant only for assessing yarn count, not a basis for reading the shortage in the assessee's favour. The tribunal further noted that any production error would average out over time and could not negate the shortage recorded. en-us Tue, 04 Apr 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84393 Shortage of cotton yarn was treated as established from the assessee's own records, and the duty demand with penalty was sustained. The pleas that the weighing scale was defective, the tare weight was non-uniform, and manufacturing tolerance should offset the variance were rejected because no substantive evidence showed any continuing defect or quantified error. The stated tolerance in cotton yarn manufacture was held to be relevant only for assessing yarn count, not a basis for reading the shortage in the assessee's favour. The tribunal further noted that any production error would average out over time and could not negate the shortage recorded. Case-Laws Central Excise Tue, 04 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84393