https://www.taxtmi.com/caselaws?id=153694 Duty on broken glass bottles lost during storage and handling was considered unsustainable where the breakage was recorded in monthly returns, verified from factory records, and fell within the Board-prescribed tolerance limit for aerated waters. The note states that a timely remission application was not the sole ining factor because the governing circular contemplated examination of breakages from records and permitted write-off up to 0.5%. The loss was treated as bona fide, consistent with the earlier view in the assessee's own matter, and the duty demand on the broken bottles was not sustained. en-us Fri, 17 Jul 2009 00:00:00 +0530 Sat, 27 Jul 2013 11:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153694 Duty on broken glass bottles lost during storage and handling was considered unsustainable where the breakage was recorded in monthly returns, verified from factory records, and fell within the Board-prescribed tolerance limit for aerated waters. The note states that a timely remission application was not the sole ining factor because the governing circular contemplated examination of breakages from records and permitted write-off up to 0.5%. The loss was treated as bona fide, consistent with the earlier view in the assessee's own matter, and the duty demand on the broken bottles was not sustained. Case-Laws Central Excise Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153694