2008 (11) TMI 464

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.... Shri S. Murugappan, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -   In both the cases the issue involved is whether there is any short levy of duty on master jumbo film rolls imported by the respondents herein for use in the manufacture of cinematographic polyester film. Short levy was alleged taking into consideration the quantity of goods shown in....

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.... short payment of duty cannot be upheld for the reason that the difference between the IQP report/jumbo tickets and the quantities invoice was satisfactorily explained by the respondents. We further note that the adjudicating authority found that 5% of the total quantity would be waste and useable quantity would only about 95% and that as per industry practice/commercial norms and as per agreement....