https://www.taxtmi.com/caselaws?id=118703 CESTAT, New Delhi held that central excise duty could not be sustained on an average-weight basis where the assessee maintained contemporaneous records of receipt, issue, closing balance and actual consumption of tin plates used in job-work manufacture of tin containers. Because the actual receipts and balances in the private records were not disputed, the assessable value could not be recomputed by substituting estimated averages for recorded consumption. The differential duty had also been paid before the show cause notice after the mistake was pointed out. On these facts, the duty demand and the penalty were set aside. en-us Tue, 05 Apr 2005 00:00:00 +0530 Thu, 05 Jul 2012 11:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118703 CESTAT, New Delhi held that central excise duty could not be sustained on an average-weight basis where the assessee maintained contemporaneous records of receipt, issue, closing balance and actual consumption of tin plates used in job-work manufacture of tin containers. Because the actual receipts and balances in the private records were not disputed, the assessable value could not be recomputed by substituting estimated averages for recorded consumption. The differential duty had also been paid before the show cause notice after the mistake was pointed out. On these facts, the duty demand and the penalty were set aside. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118703