https://www.taxtmi.com/caselaws?id=246473 Demand of duty cannot be sustained merely because shrinkage or processing loss is alleged to be excessive; independent evidence of clandestine removal is required. In this dispute on grey fabric shrinkage, the appellate authority noted that shrinkage may vary from fabric to fabric and that the record contained no material beyond the alleged excess shrinkage to show removal without payment of duty. On that basis, the demand was not upheld and the Revenue's appeal was rejected. en-us Tue, 22 May 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246473 Demand of duty cannot be sustained merely because shrinkage or processing loss is alleged to be excessive; independent evidence of clandestine removal is required. In this dispute on grey fabric shrinkage, the appellate authority noted that shrinkage may vary from fabric to fabric and that the record contained no material beyond the alleged excess shrinkage to show removal without payment of duty. On that basis, the demand was not upheld and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246473