Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 181 - AT - Central ExciseWaiver of predeposit of duty - difference between the quantity issued to production and the quantity emerging as finished goods - Held that:- From the SCN that there is variation of percentage of loss year wise. The percentage of loss during the retail packing is inevitable. But there must be consistency on the percentage of loss which would be examined at the time of appeal hearing at length. Prima facie, I find that there is loss of 4.51% in the year 2011-12 which is much higher than the permissible loss as mentioned in the Act - Conditional stay granted.
|