https://www.taxtmi.com/caselaws?id=107058 Moisture added to iron ore pellets for transportation did not justify duty on wet weight where production records were kept on dry weight and the evidence supported dry-basis valuation. The material on record, including trade practice and documentary particulars of wet and dry weights, did not establish clandestine removal, suppression, or extra consideration. On that basis, the demand of differential duty failed. Because the duty demand itself was not sustainable, the related invocation of the extended period of limitation, penalty, and interest also failed and was set aside. The assessee obtained complete relief. en-us Fri, 24 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 12:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107058 Moisture added to iron ore pellets for transportation did not justify duty on wet weight where production records were kept on dry weight and the evidence supported dry-basis valuation. The material on record, including trade practice and documentary particulars of wet and dry weights, did not establish clandestine removal, suppression, or extra consideration. On that basis, the demand of differential duty failed. Because the duty demand itself was not sustainable, the related invocation of the extended period of limitation, penalty, and interest also failed and was set aside. The assessee obtained complete relief. Case-Laws Central Excise Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107058