2014 (11) TMI 864

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....vice Tax Appellate Tribunal dated 12 September, 2013. The Tribunal has confirmed the order passed by the Commissioner (Appeals) on 31 January, 2006. The questions of law which have been framed are as follows : (i)       Whether, duty on goods lost during the course of manufacturing can be condoned, even when the party has not filed application for remission of duty....

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....the demand holding that the assessee has failed to furnish any plausible explanation for the loss and hence there was a clandestine removal of goods; and (iv) in the present case, the loss varied from 0.44% to 1.78%, whereas the tolerance between 1.4% to 1% was allowed under the Standard Weights and Measures (Packaged Commodity) Rules, 1977. Hence, it was held that the loss was explained as a proc....