https://www.taxtmi.com/caselaws?id=107913 Stock shortages in plastic granules across multiple godowns were found to be insignificant, with each variance being less than 1 MT and forming a negligible part of the overall inventory. The fact that one godown was not verified also affected the reliability of the stock position. On these facts, the discrepancies were treated as too minor to justify duty liability, and benefit of doubt was extended to the appellant. The duty demand and penalty were therefore not sustained, with consequential relief granted. en-us Thu, 28 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107913 Stock shortages in plastic granules across multiple godowns were found to be insignificant, with each variance being less than 1 MT and forming a negligible part of the overall inventory. The fact that one godown was not verified also affected the reliability of the stock position. On these facts, the discrepancies were treated as too minor to justify duty liability, and benefit of doubt was extended to the appellant. The duty demand and penalty were therefore not sustained, with consequential relief granted. Case-Laws Central Excise Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107913