https://www.taxtmi.com/caselaws?id=327628 Where fabrics sent for job work were received back with only a small shortfall, the record showed that the shortage was attributable to normal shrinkage during processing rather than diversion of goods. The tribunal noted that the shortfall was about 3% and was consistent with the reported shrinkage range for similar fabrics, so duty demand on the alleged shortage was not sustainable. Because the penalty was based on the same failed demand and the exemption benefit had not been denied on the facts, the penalty also could not survive and was set aside. en-us Thu, 28 Apr 2016 00:00:00 +0530 Mon, 13 Feb 2017 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327628 Where fabrics sent for job work were received back with only a small shortfall, the record showed that the shortage was attributable to normal shrinkage during processing rather than diversion of goods. The tribunal noted that the shortfall was about 3% and was consistent with the reported shrinkage range for similar fabrics, so duty demand on the alleged shortage was not sustainable. Because the penalty was based on the same failed demand and the exemption benefit had not been denied on the facts, the penalty also could not survive and was set aside. Case-Laws Central Excise Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327628