https://www.taxtmi.com/caselaws?id=368502 The Tribunal set aside the order demanding Central Excise duty and interest, remanding it for compliance with the reconciliation process outlined in CBEC Circulars and past judgments. The order failed to reconcile excess with shortages as per remand directions, emphasizing the need to adjust shortages/excess of different products annually to avoid double payment of duty. The Tribunal directed the original adjudicating authority to reconcile shortages against excess, charging duty at the highest rate if a shortage persists after adjusting for permitted losses, stressing adherence to CBEC guidelines for proper duty assessment. en-us Fri, 05 Oct 2018 00:00:00 +0530 Fri, 13 Mar 2020 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368502 The Tribunal set aside the order demanding Central Excise duty and interest, remanding it for compliance with the reconciliation process outlined in CBEC Circulars and past judgments. The order failed to reconcile excess with shortages as per remand directions, emphasizing the need to adjust shortages/excess of different products annually to avoid double payment of duty. The Tribunal directed the original adjudicating authority to reconcile shortages against excess, charging duty at the highest rate if a shortage persists after adjusting for permitted losses, stressing adherence to CBEC guidelines for proper duty assessment. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368502