https://www.taxtmi.com/caselaws?id=233929 Demand of duty on alleged differential quantity of sulphuric acid was held unsustainable where the figures in the excise records were reconciled with the balance sheet by reference to opening stock in the next financial year. The earlier year's apparent discrepancy was explained as having been carried forward and accounted for in the subsequent year, along with the remaining balance in the RG-1 account. On that factual basis, the apparent shortage did not support confirmation of the duty demand, and the impugned order was set aside in favour of the assessee. en-us Thu, 21 Feb 2013 00:00:00 +0530 Mon, 06 May 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233929 Demand of duty on alleged differential quantity of sulphuric acid was held unsustainable where the figures in the excise records were reconciled with the balance sheet by reference to opening stock in the next financial year. The earlier year's apparent discrepancy was explained as having been carried forward and accounted for in the subsequent year, along with the remaining balance in the RG-1 account. On that factual basis, the apparent shortage did not support confirmation of the duty demand, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Thu, 21 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233929