https://www.taxtmi.com/caselaws?id=240904 Excess weight found in cement bags did not justify duty demand or penalties where the discrepancy was marginal and within permissible packing variation. The Tribunal noted that only 10 bags were weighed, part of the difference was explained by tare weight, and the Board's circular allowed 1% variation for cement bags. It also referred to the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, which permit a 2% error for cement packing. The managing director's statement was not treated as an admission of clandestine clearance or receipt of consideration, and the demand with connected penalties was held unsustainable. en-us Fri, 15 Mar 2013 00:00:00 +0530 Sat, 14 Dec 2013 09:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240904 Excess weight found in cement bags did not justify duty demand or penalties where the discrepancy was marginal and within permissible packing variation. The Tribunal noted that only 10 bags were weighed, part of the difference was explained by tare weight, and the Board's circular allowed 1% variation for cement bags. It also referred to the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, which permit a 2% error for cement packing. The managing director's statement was not treated as an admission of clandestine clearance or receipt of consideration, and the demand with connected penalties was held unsustainable. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240904