https://www.taxtmi.com/caselaws?id=335686 Export of cement clinker under LUT with a declared shortage was treated as a case of transit loss or natural loss, not a taxable diversion. The Tribunal noted that the shortage was minor, was reported to the department, and was not accompanied by any allegation of fraud, clandestine removal, or other positive act of removal. Relying on precedent accepting transit loss of cement clinker and remission where no wrongful removal was shown, it was stated that mere inability to prove export of the short quantity did not justify duty demand on that shortage. The duty demand was therefore unsustainable. en-us Thu, 06 Oct 2016 00:00:00 +0530 Wed, 07 Dec 2016 13:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335686 Export of cement clinker under LUT with a declared shortage was treated as a case of transit loss or natural loss, not a taxable diversion. The Tribunal noted that the shortage was minor, was reported to the department, and was not accompanied by any allegation of fraud, clandestine removal, or other positive act of removal. Relying on precedent accepting transit loss of cement clinker and remission where no wrongful removal was shown, it was stated that mere inability to prove export of the short quantity did not justify duty demand on that shortage. The duty demand was therefore unsustainable. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335686