https://www.taxtmi.com/caselaws?id=357060 Duty demands based solely on stock shortages, periodic reconciliation differences, or MEG consumption variations require positive evidence that goods were not received or were clandestinely removed; minor discrepancies in parallel accounting systems do not by themselves justify demand. The demand on these grounds was therefore unsustainable. Clearances to job workers or refillers were revenue neutral because duty paid would have been available to recipients as credit, leaving no real revenue loss; the valuation-based demand was consequently unsustainable. The demands were dropped and the revenue appeal failed. en-us Thu, 22 Feb 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357060 Duty demands based solely on stock shortages, periodic reconciliation differences, or MEG consumption variations require positive evidence that goods were not received or were clandestinely removed; minor discrepancies in parallel accounting systems do not by themselves justify demand. The demand on these grounds was therefore unsustainable. Clearances to job workers or refillers were revenue neutral because duty paid would have been available to recipients as credit, leaving no real revenue loss; the valuation-based demand was consequently unsustainable. The demands were dropped and the revenue appeal failed. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357060