https://www.taxtmi.com/caselaws?id=125058 A duty demand on alleged short receipt of furnace oil and other oils procured under Chapter X procedure was found unsustainable because the department did not prove actual non-receipt of inputs. The assessee had produced reconciliation material, railway documents, a chartered accountant's certificate and invoice-wise quantity reconciliation, which negated the short-receipt allegation. The temperature variation allowance was treated as a volume recalculation under the ASTM table-based 15 C standard for petroleum products, not as evidence of transit loss or non-receipt. The legal point stated is that an invoice price adjustment or temperature-based reduction, by itself, does not establish non-receipt; the burden remains on revenue to prove actual shortage. en-us Wed, 12 Mar 2008 00:00:00 +0530 Fri, 19 Oct 2012 10:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125058 A duty demand on alleged short receipt of furnace oil and other oils procured under Chapter X procedure was found unsustainable because the department did not prove actual non-receipt of inputs. The assessee had produced reconciliation material, railway documents, a chartered accountant's certificate and invoice-wise quantity reconciliation, which negated the short-receipt allegation. The temperature variation allowance was treated as a volume recalculation under the ASTM table-based 15 C standard for petroleum products, not as evidence of transit loss or non-receipt. The legal point stated is that an invoice price adjustment or temperature-based reduction, by itself, does not establish non-receipt; the burden remains on revenue to prove actual shortage. Case-Laws Central Excise Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125058