https://www.taxtmi.com/caselaws?id=333213 Marginal excess filling of cement bags beyond the declared 50 kg weight did not justify central excise duty demand where the excess remained within the recognised permissible variation. The assessee filled about 50.200 kg per bag but charged only for 50 kg, and the record showed the extra quantity was intended to ensure customers received not less than the declared weight and to offset transit and handling loss. A CBEC circular accepted a 1% variation for cement bags, and the packaged commodities rules also contemplated such variation. On that basis, the excess was treated as permissible and no duty evasion was inferred; the demand was unsustainable. en-us Fri, 26 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333213 Marginal excess filling of cement bags beyond the declared 50 kg weight did not justify central excise duty demand where the excess remained within the recognised permissible variation. The assessee filled about 50.200 kg per bag but charged only for 50 kg, and the record showed the extra quantity was intended to ensure customers received not less than the declared weight and to offset transit and handling loss. A CBEC circular accepted a 1% variation for cement bags, and the packaged commodities rules also contemplated such variation. On that basis, the excess was treated as permissible and no duty evasion was inferred; the demand was unsustainable. Case-Laws Central Excise Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333213