https://www.taxtmi.com/caselaws?id=153125 Where different excisable products are loaded and discharged through a common tanker system without any intervening separation, gains in one consignment may be adjusted against losses in another for computing overall transit loss. Such netting is appropriate only where the mixing or migration is inherent in the process, the facts are verified by the Assistant Collector, and there is no allegation of mala fides or wanton negligence. The adjustment was confined to the overall loss already allowed, subject to that verification. en-us Mon, 18 Mar 1991 00:00:00 +0530 Wed, 17 Jul 2013 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153125 Where different excisable products are loaded and discharged through a common tanker system without any intervening separation, gains in one consignment may be adjusted against losses in another for computing overall transit loss. Such netting is appropriate only where the mixing or migration is inherent in the process, the facts are verified by the Assistant Collector, and there is no allegation of mala fides or wanton negligence. The adjustment was confined to the overall loss already allowed, subject to that verification. Case-Laws Central Excise Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153125