https://www.taxtmi.com/caselaws?id=170254 The Tribunal allowed the appeal of the assessee in a case concerning liability for payment due to pilferage of rectified spirit during storage. Recognizing the volatile nature of the spirit and the possibility of natural losses beyond the assessee's control, the Tribunal granted a negligible quantity exemption from the levy, resulting in a demand of Rs. 93,312. The decision was influenced by considerations of justice, fairness, and adherence to legal principles established in previous case law. en-us Wed, 29 Sep 2010 00:00:00 +0530 Thu, 21 May 2015 11:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170254 The Tribunal allowed the appeal of the assessee in a case concerning liability for payment due to pilferage of rectified spirit during storage. Recognizing the volatile nature of the spirit and the possibility of natural losses beyond the assessee's control, the Tribunal granted a negligible quantity exemption from the levy, resulting in a demand of Rs. 93,312. The decision was influenced by considerations of justice, fairness, and adherence to legal principles established in previous case law. Case-Laws Central Excise Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170254