https://www.taxtmi.com/caselaws?id=102594 Under Rule 173E, production norms for duty liability must be fixed on the basis of normal production conditions and all material factors affecting output; a norm based only on raw material supplied is incomplete. The Tribunal noted that the determination ignored recognised manufacturing losses and operational variables, including start-up and end-of-run losses, change-over loss, breakage, system corrections, line leaks, syrup dumpage, process variation, net content variation, off-target production, batching errors, spillage, and quality control sample drawal. Because the norm was not properly fixed, the duty demand could not be sustained and the appeals succeeded. en-us Tue, 13 Jul 1999 00:00:00 +0530 Wed, 15 Feb 2012 14:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102594 Under Rule 173E, production norms for duty liability must be fixed on the basis of normal production conditions and all material factors affecting output; a norm based only on raw material supplied is incomplete. The Tribunal noted that the determination ignored recognised manufacturing losses and operational variables, including start-up and end-of-run losses, change-over loss, breakage, system corrections, line leaks, syrup dumpage, process variation, net content variation, off-target production, batching errors, spillage, and quality control sample drawal. Because the norm was not properly fixed, the duty demand could not be sustained and the appeals succeeded. Case-Laws Central Excise Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102594