https://www.taxtmi.com/caselaws?id=93916 Duty demand on alleged yarn shortage could not be sustained without first determining whether the shortage related to single ply yarn at the spindle stage or merely reflected weight difference arising from conversion into doubled or multi-folded yarn. The departmental working of the shortage was not explained in the orders below, and the defence that conversion process and waste generation caused the apparent difference required examination. Because the material factual issue had not been addressed, the basis for the demand remained incomplete, and the matter was remanded for fresh consideration and a fresh order after hearing the appellants. en-us Mon, 10 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93916 Duty demand on alleged yarn shortage could not be sustained without first determining whether the shortage related to single ply yarn at the spindle stage or merely reflected weight difference arising from conversion into doubled or multi-folded yarn. The departmental working of the shortage was not explained in the orders below, and the defence that conversion process and waste generation caused the apparent difference required examination. Because the material factual issue had not been addressed, the basis for the demand remained incomplete, and the matter was remanded for fresh consideration and a fresh order after hearing the appellants. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93916