https://www.taxtmi.com/caselaws?id=337065 The Tribunal set aside the demand of excise duty on processing loss of raw material sent for job work, ruling in favor of the appellant. The Tribunal found that the demand was based on presumption without concrete evidence of abnormal process loss, which the appellant supported with a Chartered Engineer certificate. The Revenue failed to provide contradictory evidence, leading the Tribunal to conclude that the demand could not be sustained and allowing the appeal. The decision was rendered on 02.12.2016 by the Tribunal comprising Mr. Ramesh Nair, Member (Judicial), and Mr. C.J. Mathew, Member (Technical). en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337065 The Tribunal set aside the demand of excise duty on processing loss of raw material sent for job work, ruling in favor of the appellant. The Tribunal found that the demand was based on presumption without concrete evidence of abnormal process loss, which the appellant supported with a Chartered Engineer certificate. The Revenue failed to provide contradictory evidence, leading the Tribunal to conclude that the demand could not be sustained and allowing the appeal. The decision was rendered on 02.12.2016 by the Tribunal comprising Mr. Ramesh Nair, Member (Judicial), and Mr. C.J. Mathew, Member (Technical). Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337065