https://www.taxtmi.com/caselaws?id=88711 A stock discrepancy in HDPE material was explained by reference to dispatch for drying at a job worker's premises, supported by movement records, the presence of corresponding material there, and the nature of the material itself. On that basis, the shortage explanation was treated as probable and the duty demand on that item was not sustained. However, sending finished HDPE to the job worker was outside the permitted Rule 57F(2) arrangement, so penalty was justified. The remaining duty demands, including on black plastic granule waste, were upheld, while the penalties were reduced in light of the circumstances. en-us Tue, 15 Apr 1997 00:00:00 +0530 Tue, 20 Sep 2011 17:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88711 A stock discrepancy in HDPE material was explained by reference to dispatch for drying at a job worker's premises, supported by movement records, the presence of corresponding material there, and the nature of the material itself. On that basis, the shortage explanation was treated as probable and the duty demand on that item was not sustained. However, sending finished HDPE to the job worker was outside the permitted Rule 57F(2) arrangement, so penalty was justified. The remaining duty demands, including on black plastic granule waste, were upheld, while the penalties were reduced in light of the circumstances. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88711