https://www.taxtmi.com/caselaws?id=166759 The Tribunal allowed the appeal, setting aside the Appellate Collector's decision regarding the Central Excise duty on Jute Batching Oil consignments. The case was remanded for fresh consideration, directing the Collector to allow new evidence, conduct a fresh inquiry, and consider both losses and gains in transit assessments. The Tribunal emphasized the duty not to impose tax twice and criticized the mechanical approach of only considering losses during transit without accounting for gains. en-us Thu, 05 May 1983 00:00:00 +0530 Tue, 04 Nov 2014 12:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166759 The Tribunal allowed the appeal, setting aside the Appellate Collector's decision regarding the Central Excise duty on Jute Batching Oil consignments. The case was remanded for fresh consideration, directing the Collector to allow new evidence, conduct a fresh inquiry, and consider both losses and gains in transit assessments. The Tribunal emphasized the duty not to impose tax twice and criticized the mechanical approach of only considering losses during transit without accounting for gains. Case-Laws Central Excise Thu, 05 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166759