https://www.taxtmi.com/caselaws?id=372895 Duty demands based on gross-weight differences between weighment slips and gate passes were held unsustainable because excise duty applies to the net quantity actually cleared, and the gross-weight basis did not correctly reflect liability. A second demand, inferred from packing material consumption and the RG-1 register, was also set aside because bags had not been declared as principal raw material under the relevant Rule 173E notification, leaving no statutory foundation for estimating production from bag use. The equal penalties on both counts were likewise struck down, and the entire demand failed. en-us Tue, 01 Jan 2019 00:00:00 +0530 Thu, 03 Jan 2019 06:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372895 Duty demands based on gross-weight differences between weighment slips and gate passes were held unsustainable because excise duty applies to the net quantity actually cleared, and the gross-weight basis did not correctly reflect liability. A second demand, inferred from packing material consumption and the RG-1 register, was also set aside because bags had not been declared as principal raw material under the relevant Rule 173E notification, leaving no statutory foundation for estimating production from bag use. The equal penalties on both counts were likewise struck down, and the entire demand failed. Case-Laws Central Excise Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372895