Duty Demand Confirmed on LAB Export Due to Short Shipment; Natural Loss Exemption Not Applied u/r 19, Central Excise Rules.

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....Demand of duty on export of goods without payment of duty - short shipped/shot export of goods - export of Linear Alkyl Benzene (LAB) under UT-I for export under the provision of Rule 19 of Central Excise Rules, 2002 - Natural loss allowed vide Circular No. 292/8/97-CX dated 24.01.1997 for NGL cannot be extended to LAB - Demand confirmed - CGOVT....