TMI Blog2014 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ] has held that shortage of 1% as transit loss based on the CBEC circular 55/89 dated 15.12.1989 and in this case the shortage if 0.5%. Therefore, I hold that in this case proceedings against the appellant were not warranted. - Decided in favour of assessee. - Appeal No.E/85024/13-Mum - - - Dated:- 3-2-2014 - Ashok Jindal, J. For the Appellant : Shri T C Nair, Adv. For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s own case in 2012 (286) ELT 505 (Bom) and in this case shortage is only 0.5%. Therefore, the impugned proceedings were not warranted. 4. On the other hand, the ld. AR reiterates the finding in the impugned order. 5. Heard both sides. Considered the submission. 6. I find the appeal itself can be disposed of, therefore after waiving the pre-deposit, I take up the appeal itself for disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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