https://www.taxtmi.com/caselaws?id=115050 Duty demand and penalties based on alleged excessive process loss of polyester fibre were found unsustainable because the record contained no evidence of clandestine production or removal of finished goods. The assessee's explanation that wastage could vary with fibre quality remained unrebutted, and there was no experimental or other reliable basis to fix abnormal loss. Mere comparison with a departmental wastage level was insufficient to justify the demand. The demand and consequential penalties were therefore set aside in favour of the assessee. en-us Fri, 11 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 13:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115050 Duty demand and penalties based on alleged excessive process loss of polyester fibre were found unsustainable because the record contained no evidence of clandestine production or removal of finished goods. The assessee's explanation that wastage could vary with fibre quality remained unrebutted, and there was no experimental or other reliable basis to fix abnormal loss. Mere comparison with a departmental wastage level was insufficient to justify the demand. The demand and consequential penalties were therefore set aside in favour of the assessee. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115050