https://www.taxtmi.com/caselaws?id=751830 An unsubstantiated claim of transit or handling loss in EOU clearances does not defeat excise duty liability where no notified or fixed wastage norms are shown and the shortage is not supported by contemporaneous stock verification or documentation. The exemption under Notification No. 23/2003-C.E. applied only to qualifying DTA clearances for recomputation, and not to the full quantity claimed as loss, with no benefit of SAD. The demand was also within the extended limitation period because the shortage was detected on departmental verification and was not timely disclosed. Duty was sustained in principle, exemption benefit was directed for recomputation, and the matter was remanded for redetermination. en-us Wed, 24 Apr 2024 00:00:00 +0530 Fri, 26 Apr 2024 20:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751830 An unsubstantiated claim of transit or handling loss in EOU clearances does not defeat excise duty liability where no notified or fixed wastage norms are shown and the shortage is not supported by contemporaneous stock verification or documentation. The exemption under Notification No. 23/2003-C.E. applied only to qualifying DTA clearances for recomputation, and not to the full quantity claimed as loss, with no benefit of SAD. The demand was also within the extended limitation period because the shortage was detected on departmental verification and was not timely disclosed. Duty was sustained in principle, exemption benefit was directed for recomputation, and the matter was remanded for redetermination. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751830