https://www.taxtmi.com/caselaws?id=153615 Where excise duty is chargeable on a specific basis, mere overfilling of bags or excess quantity in containers does not automatically create duty liability. The CESTAT held that the demand could not be sustained on the facts because the revenue's reliance on a stock-taking precedent was misplaced; the present demand arose from verification of records and statements to work out differential duty, not from a stock-taking situation. Duty was therefore not payable on the excess quantity, and the order in favour of the assessee was affirmed while the revenue's challenge failed. en-us Wed, 13 Jan 2010 00:00:00 +0530 Thu, 25 Jul 2013 17:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153615 Where excise duty is chargeable on a specific basis, mere overfilling of bags or excess quantity in containers does not automatically create duty liability. The CESTAT held that the demand could not be sustained on the facts because the revenue's reliance on a stock-taking precedent was misplaced; the present demand arose from verification of records and statements to work out differential duty, not from a stock-taking situation. Duty was therefore not payable on the excess quantity, and the order in favour of the assessee was affirmed while the revenue's challenge failed. Case-Laws Central Excise Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153615