https://www.taxtmi.com/caselaws?id=357060 Duty demands based only on stock shortages, MEG consumption variations, or input-output ratio discrepancies are not justified without positive evidence of clandestine removal or unauthorised disposal of goods. The record here noted parallel stock reconciliation systems, minimal percentage differences, and prior disclosure to the department, which supported rejection of the demand. Clearances to job workers or refillers were also treated as revenue neutral because any duty paid would have been available as credit to the recipient, so the valuation objection did not sustain the demand. The article states that demands on these facts 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 only on stock shortages, MEG consumption variations, or input-output ratio discrepancies are not justified without positive evidence of clandestine removal or unauthorised disposal of goods. The record here noted parallel stock reconciliation systems, minimal percentage differences, and prior disclosure to the department, which supported rejection of the demand. Clearances to job workers or refillers were also treated as revenue neutral because any duty paid would have been available as credit to the recipient, so the valuation objection did not sustain the demand. The article states that demands on these facts 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