https://www.taxtmi.com/caselaws?id=1995 Duty on burst aerated water bottles could not be sustained where the loss was shown to be within the 0.5% breakage norm under the applicable Board circular and the adverse finding lacked supporting evidence. The assessee's explanation that bursting resulted from CO2 expansion and atmospheric conditions beyond human control was accepted as consistent with the record, and the alleged handling-related bursting in the bonded storeroom was not proved. The rejection of the remission application did not independently support the demand. Accordingly, the duty demand and penalty were set aside, with consequential relief. en-us Thu, 26 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1995 Duty on burst aerated water bottles could not be sustained where the loss was shown to be within the 0.5% breakage norm under the applicable Board circular and the adverse finding lacked supporting evidence. The assessee's explanation that bursting resulted from CO2 expansion and atmospheric conditions beyond human control was accepted as consistent with the record, and the alleged handling-related bursting in the bonded storeroom was not proved. The rejection of the remission application did not independently support the demand. Accordingly, the duty demand and penalty were set aside, with consequential relief. Case-Laws Central Excise Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1995