https://www.taxtmi.com/caselaws?id=248714 Duty could not be demanded on alleged shortage or wastage in lubricating oil repacked by the respondent because the shortage was within the permissible tolerance range and was covered by the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and the input-output norms declared under the Exim Policy 2002-2007. No material showed that the disputed quantity was used in the manufacture of final products and cleared without payment of duty. In the absence of evidence of clandestine manufacture or removal, the duty demand was not sustainable and the Revenue's appeal was rejected. en-us Thu, 12 Sep 2013 00:00:00 +0530 Sat, 21 Jun 2014 11:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248714 Duty could not be demanded on alleged shortage or wastage in lubricating oil repacked by the respondent because the shortage was within the permissible tolerance range and was covered by the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and the input-output norms declared under the Exim Policy 2002-2007. No material showed that the disputed quantity was used in the manufacture of final products and cleared without payment of duty. In the absence of evidence of clandestine manufacture or removal, the duty demand was not sustainable and the Revenue's appeal was rejected. Case-Laws Central Excise Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248714