https://www.taxtmi.com/caselaws?id=50428 Duty demand on PVC sockets was unsustainable where the contracts and schedule of rates showed the sockets were supplied with PVC pipes and their value was already included in the composite price on which duty had been paid; the demand was therefore set aside. Penalty could not survive because the alleged resin shortage was explained as natural loss in processing and handling, and clandestine removal was not proved; the penalty was also set aside. en-us Mon, 15 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50428 Duty demand on PVC sockets was unsustainable where the contracts and schedule of rates showed the sockets were supplied with PVC pipes and their value was already included in the composite price on which duty had been paid; the demand was therefore set aside. Penalty could not survive because the alleged resin shortage was explained as natural loss in processing and handling, and clandestine removal was not proved; the penalty was also set aside. Case-Laws Central Excise Mon, 15 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50428