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2012 (2) TMI 427 - AT - Central ExciseDiscrepancy in RG-1 Register - Shortage of approximately 1% in the quantity of goods accounted in RG-1 register - Held that:- It is not possible to achieve exact match between goods accounted in bulk and goods accounted in packed condition. We note that the percentage difference detected is very minimal. Further in almost all commodities the manufacturers who want to maintain their reputation is likely to adopt practices by which the quantity in the retail pack is not less than what is declared on the pack. Since the assessment is based on MRP of the product this does not result in any revenue loss. This type of cases cannot be sustained without proof of clandestine removal and no such proof has been adduced - Decided against Revenue.
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