https://www.taxtmi.com/caselaws?id=190633 Minor differences between invoice weight and weighbridge weight in cement dispatches do not by themselves justify excise duty, penalty, or interest. Where the variation arose from automatic bag-filling and different weighment points, and the record showed no clandestine removal, no knowing excess clearance, and no additional consideration, the demand was treated as unsustainable. A negligible 0.005% variation was viewed as within permissible fluctuation, and precedent on admitted excess dispatch was distinguished from cases supporting tolerance of minor weighment differences. en-us Wed, 16 Apr 2008 00:00:00 +0530 Tue, 21 Feb 2017 10:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190633 Minor differences between invoice weight and weighbridge weight in cement dispatches do not by themselves justify excise duty, penalty, or interest. Where the variation arose from automatic bag-filling and different weighment points, and the record showed no clandestine removal, no knowing excess clearance, and no additional consideration, the demand was treated as unsustainable. A negligible 0.005% variation was viewed as within permissible fluctuation, and precedent on admitted excess dispatch was distinguished from cases supporting tolerance of minor weighment differences. Case-Laws Central Excise Wed, 16 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190633