https://www.taxtmi.com/caselaws?id=154822 Shortage in imported normal paraffin was treated as permissible loss because the goods were volatile, the discrepancy arose in unloading and transit, and the weighment method was relevant to the quantity recorded. The Tribunal relied on an earlier decision in similar facts to disregard handling-related loss where the goods were meant for use in the factory without diversion, and it also noted a Board circular recognising a condonable loss limit. On that basis, the shortage fell within the permissible range and the demand based on the shortage was held unsustainable. en-us Tue, 02 Feb 2010 00:00:00 +0530 Tue, 27 Aug 2013 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154822 Shortage in imported normal paraffin was treated as permissible loss because the goods were volatile, the discrepancy arose in unloading and transit, and the weighment method was relevant to the quantity recorded. The Tribunal relied on an earlier decision in similar facts to disregard handling-related loss where the goods were meant for use in the factory without diversion, and it also noted a Board circular recognising a condonable loss limit. On that basis, the shortage fell within the permissible range and the demand based on the shortage was held unsustainable. Case-Laws Central Excise Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154822