https://www.taxtmi.com/caselaws?id=189363 Reasonableness of manufacturing loss or bottle breakage was assessed on the factual record, with the Tribunal accepting that the admitted breakage percentage was reasonable and extending the benefit of doubt to the manufacturer. The manufacturer had regularly reported breakage to the Excise Department, while the department had an opportunity to inspect the bonded storeroom but did not do so. On that basis, the Tribunal upheld the breakage norm and dismissed the departmental appeal, and the High Court found no substantial question of law to justify interference, so the appeal was summarily dismissed. en-us Wed, 10 Jun 2009 00:00:00 +0530 Fri, 06 Jan 2017 14:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189363 Reasonableness of manufacturing loss or bottle breakage was assessed on the factual record, with the Tribunal accepting that the admitted breakage percentage was reasonable and extending the benefit of doubt to the manufacturer. The manufacturer had regularly reported breakage to the Excise Department, while the department had an opportunity to inspect the bonded storeroom but did not do so. On that basis, the Tribunal upheld the breakage norm and dismissed the departmental appeal, and the High Court found no substantial question of law to justify interference, so the appeal was summarily dismissed. Case-Laws Central Excise Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189363