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2014 (11) TMI 864 - HC - Central ExciseDuty demand - Difference in loss - appellant is receiving lubricating oil from M/s. IOBL, Kolkata either on payment of duty or without payment of duty under bond - assessee were repacking the same into small packs to be sold in the market under their own brand and style - Allahabad High Court dismissed the appeal of the Revenue against the decision of the CESTAT NEW DELHI [2014 (6) TMI 618 - CESTAT NEW DELHI] holding that no substantial question of law arises - Where Tribunal in its impugned order had held that difference on account of loss or shortage of lubricating oil were to the tune of 0.44% to 1.78%, whereas tolerance range is 1.4% to 1%. There is no evidence of clandestine removal in absence of which no duty can be demanded on the waste or loss.
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