https://www.taxtmi.com/caselaws?id=52715 Shortages in goods received under Chapter X procedures were treated as accounted for where the discrepancy fell within the permissible weighbridge error and the record also showed excess receipts in some cases. The analysis accepted the appellant's reliance on the Standards of Weights and Measures Act, 1976 and the related rules, noting that the alleged losses were within an approximate 1% margin of error and that the weighbridge reports were therefore unreliable. On that basis, the duty demand under Rule 196 read with Section 11A, and the penalty under Rule 173Q, were unsustainable. en-us Thu, 08 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 13:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52715 Shortages in goods received under Chapter X procedures were treated as accounted for where the discrepancy fell within the permissible weighbridge error and the record also showed excess receipts in some cases. The analysis accepted the appellant's reliance on the Standards of Weights and Measures Act, 1976 and the related rules, noting that the alleged losses were within an approximate 1% margin of error and that the weighbridge reports were therefore unreliable. On that basis, the duty demand under Rule 196 read with Section 11A, and the penalty under Rule 173Q, were unsustainable. Case-Laws Central Excise Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52715