https://www.taxtmi.com/caselaws?id=345045 Duty cannot be demanded on alleged excess burning loss in job work merely by comparing actual process loss with theoretical SION norms when the scrap was sent under permission, fully processed, and returned as brass rods. In the absence of evidence that any scrap, resultant goods, or waste was diverted or clandestinely removed, a differential loss figure by itself is insufficient to sustain duty demand. The text emphasises that SION norms are theoretical import-export standards and do not displace the actual facts of processing loss in job work. Accordingly, a duty demand founded only on such norms, without proof of diversion, is unsustainable. en-us Fri, 09 Jun 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345045 Duty cannot be demanded on alleged excess burning loss in job work merely by comparing actual process loss with theoretical SION norms when the scrap was sent under permission, fully processed, and returned as brass rods. In the absence of evidence that any scrap, resultant goods, or waste was diverted or clandestinely removed, a differential loss figure by itself is insufficient to sustain duty demand. The text emphasises that SION norms are theoretical import-export standards and do not displace the actual facts of processing loss in job work. Accordingly, a duty demand founded only on such norms, without proof of diversion, is unsustainable. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345045