https://www.taxtmi.com/caselaws?id=95786 A mechanical 2% shrinkage allowance for processed man-made fabrics was not justified without examining lot-wise shortages, the nature of processing, and the material on record. Departmental instructions indicated that shrinkage in such fabrics could be higher and that the prescribed percentage was not absolute. Because the impugned order again applied the 2% norm without adequate factual scrutiny or proper consideration of those instructions, it was set aside and remanded to the adjudicating authority for fresh decision after personal hearing. en-us Fri, 15 Dec 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95786 A mechanical 2% shrinkage allowance for processed man-made fabrics was not justified without examining lot-wise shortages, the nature of processing, and the material on record. Departmental instructions indicated that shrinkage in such fabrics could be higher and that the prescribed percentage was not absolute. Because the impugned order again applied the 2% norm without adequate factual scrutiny or proper consideration of those instructions, it was set aside and remanded to the adjudicating authority for fresh decision after personal hearing. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95786