https://www.taxtmi.com/caselaws?id=93020 Under Rule 173E, a production norm cannot be fixed merely by reference to raw material consumption; it must be determined by considering all relevant factors governing normal production. The Tribunal applied its earlier ruling on identical facts and found that the duty demand rested on an inadequate basis because the norm was not lawfully worked out. As the foundation for the demand was defective, the confirmation of duty and equal penalty could not be sustained, and the appeals were allowed. en-us Thu, 19 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93020 Under Rule 173E, a production norm cannot be fixed merely by reference to raw material consumption; it must be determined by considering all relevant factors governing normal production. The Tribunal applied its earlier ruling on identical facts and found that the duty demand rested on an inadequate basis because the norm was not lawfully worked out. As the foundation for the demand was defective, the confirmation of duty and equal penalty could not be sustained, and the appeals were allowed. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93020