https://www.taxtmi.com/caselaws?id=93803 Cut tobacco received under Chapter X concessional procedure was entered in the prescribed records and used in cigarette manufacture, with sorts and broken cigarettes later ripped open and the tobacco re-accounted after excluding tissue paper and normal handling loss. The alleged shortage was not supported by evidence of diversion, clandestine removal, or unauthorised use, and the losses were found to be within permissible tolerance. On that basis, the claimed duty demand based on a theoretical re-calculation of weight was not sustainable. en-us Wed, 02 Aug 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93803 Cut tobacco received under Chapter X concessional procedure was entered in the prescribed records and used in cigarette manufacture, with sorts and broken cigarettes later ripped open and the tobacco re-accounted after excluding tissue paper and normal handling loss. The alleged shortage was not supported by evidence of diversion, clandestine removal, or unauthorised use, and the losses were found to be within permissible tolerance. On that basis, the claimed duty demand based on a theoretical re-calculation of weight was not sustainable. Case-Laws Central Excise Wed, 02 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93803