https://www.taxtmi.com/caselaws?id=90740 The Tribunal set aside the Order-in-original by the Collector of Central Excise, Aurangabad, in an appeal concerning misdeclaration of yarn counts based on Wrapping Registers. It held that tolerance limits specified by the Board should guide count determination and duty imposition. The Tribunal found corroboration for counts 34 and 35 in a statement by the Incharge, Spinning Master. Wrapping Register entries without corroborative evidence for other counts were deemed unreliable. The matter was remanded for a reassessment of demand for counts 34 and 35, emphasizing the need to consider tolerance limits and potential errors in the counting process. en-us Mon, 02 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 11:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90740 The Tribunal set aside the Order-in-original by the Collector of Central Excise, Aurangabad, in an appeal concerning misdeclaration of yarn counts based on Wrapping Registers. It held that tolerance limits specified by the Board should guide count determination and duty imposition. The Tribunal found corroboration for counts 34 and 35 in a statement by the Incharge, Spinning Master. Wrapping Register entries without corroborative evidence for other counts were deemed unreliable. The matter was remanded for a reassessment of demand for counts 34 and 35, emphasizing the need to consider tolerance limits and potential errors in the counting process. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90740