https://www.taxtmi.com/caselaws?id=88409 Central excise duty was not payable on a small shortage of glass bottles received under Notification No. 272/79 where the loss was attributable to breakage during handling in the factory. A shortage of about 0.3% was treated as consistent with ordinary handling or packing loss, and the absence of broken remnants was not enough to reject the assessee's explanation. The notification did not require any particular account to prove breakage, and goods lost or destroyed by natural causes or unavoidable accident during storage or handling fell within the protection of the Appendix. The duty demand was therefore unsustainable. en-us Thu, 30 Apr 1998 00:00:00 +0530 Sat, 17 Sep 2011 16:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88409 Central excise duty was not payable on a small shortage of glass bottles received under Notification No. 272/79 where the loss was attributable to breakage during handling in the factory. A shortage of about 0.3% was treated as consistent with ordinary handling or packing loss, and the absence of broken remnants was not enough to reject the assessee's explanation. The notification did not require any particular account to prove breakage, and goods lost or destroyed by natural causes or unavoidable accident during storage or handling fell within the protection of the Appendix. The duty demand was therefore unsustainable. Case-Laws Customs Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88409