2014 (11) TMI 864

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....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 which is the procedure prescribed unde....

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....ed 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 process loss and there was no positive evidence o....