https://www.taxtmi.com/caselaws?id=246589 The appellant, a company involved in manufacturing copper cathodes, faced duty demand and penalty due to short-receipt of materials within 180 days. The court found that the appellant's process losses were reasonable at 5.4% and without evidence of diversion, the penalty imposition was unjustified. Emphasizing the common occurrence of process losses in manufacturing, the judge set aside the penalty and allowed the appeal. This case highlights the importance of considering process losses in manufacturing activities and the requirement for evidence before imposing penalties to ensure fairness. en-us Mon, 10 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246589 The appellant, a company involved in manufacturing copper cathodes, faced duty demand and penalty due to short-receipt of materials within 180 days. The court found that the appellant's process losses were reasonable at 5.4% and without evidence of diversion, the penalty imposition was unjustified. Emphasizing the common occurrence of process losses in manufacturing, the judge set aside the penalty and allowed the appeal. This case highlights the importance of considering process losses in manufacturing activities and the requirement for evidence before imposing penalties to ensure fairness. Case-Laws Central Excise Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246589