Court Rules No Extra Duty for Cement Bags with 1% Weight Variation; No Clandestine Clearance Found.

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....Demand of duty - manufacturing of cement - whether the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty leviable thereon. - Held No - The variation in the weight of cement to the extent of around 1%, while filling the cement bags of 50 kgs is permissible - AT....