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    <title>2004 (10) TMI 208 - CESTAT, BANGALORE</title>
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    <description>Duty demand and penalties were found unsustainable where the alleged weighment discrepancy in cement was only about 1% and the appellate record showed a permissible margin of error of up to 2% under the Standards of Weights and Measures Act, 1976 and the rules. The factual variation was treated as within acceptable limits, and the possibility of differences between weighbridges and weighment methods was noted. As no contrary material dislodged those findings, confirmation of duty and penalty could not be sustained and the Revenue challenge failed.</description>
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      <title>2004 (10) TMI 208 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=53512</link>
      <description>Duty demand and penalties were found unsustainable where the alleged weighment discrepancy in cement was only about 1% and the appellate record showed a permissible margin of error of up to 2% under the Standards of Weights and Measures Act, 1976 and the rules. The factual variation was treated as within acceptable limits, and the possibility of differences between weighbridges and weighment methods was noted. As no contrary material dislodged those findings, confirmation of duty and penalty could not be sustained and the Revenue challenge failed.</description>
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      <pubDate>Mon, 11 Oct 2004 00:00:00 +0530</pubDate>
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