https://www.taxtmi.com/caselaws?id=42089 Excise duty on benzene was held to attach to manufacture or production, so the relevant quantity was what the manufacturer dispatched, not what the petitioner later measured as received. The court also upheld the authorities' assessment of evaporation or transit loss at 7.5%, finding the determination reasoned and not arbitrary because the alleged losses were not shown to be genuine and improved measurement reduced the discrepancy. Since the disputed balance quantity was not proved to have been used in the specified industrial process, concessional or remitted duty was unavailable and tariff duty remained recoverable. en-us Tue, 09 Oct 1979 00:00:00 +0530 Wed, 09 Jun 2010 10:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42089 Excise duty on benzene was held to attach to manufacture or production, so the relevant quantity was what the manufacturer dispatched, not what the petitioner later measured as received. The court also upheld the authorities' assessment of evaporation or transit loss at 7.5%, finding the determination reasoned and not arbitrary because the alleged losses were not shown to be genuine and improved measurement reduced the discrepancy. Since the disputed balance quantity was not proved to have been used in the specified industrial process, concessional or remitted duty was unavailable and tariff duty remained recoverable. Case-Laws Central Excise Tue, 09 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42089