https://www.taxtmi.com/caselaws?id=110786 The Tribunal ruled in favor of the appellant, finding that the discrepancy in quantity of PVC sheets was due to inherent shrinkage and commercial practice. The appellant's inclusion of slightly higher quantities in rolls was deemed justifiable, as duty was paid based on actual sales value. The Tribunal concluded that the dispute over quantity did not impact excise duty payment, leading to the success of the appellant's appeals and the dismissal of the Revenue's appeals. The judgment highlighted the technical nature of the dispute and affirmed that duty was discharged correctly based on sales value. en-us Thu, 11 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 16:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110786 The Tribunal ruled in favor of the appellant, finding that the discrepancy in quantity of PVC sheets was due to inherent shrinkage and commercial practice. The appellant's inclusion of slightly higher quantities in rolls was deemed justifiable, as duty was paid based on actual sales value. The Tribunal concluded that the dispute over quantity did not impact excise duty payment, leading to the success of the appellant's appeals and the dismissal of the Revenue's appeals. The judgment highlighted the technical nature of the dispute and affirmed that duty was discharged correctly based on sales value. Case-Laws Central Excise Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110786