Nominal discrepancies found at assessee's premises fall within permissible limits under Standard of Weight and Measures Rules, 1977.

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....Clandestine removal - Shortages and excesses found in the assessee’s premises which is spread over a period of time being below the permissible tolerance limit as per the provisions of the Standard of Weight and Measures Rules, 1977 and being nominal percentage has to be considered as genuine and not requiring any payment of duty or confiscation.....