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2016 (7) TMI 1067 - AT - Central ExciseDemand of duty - manufacturing of cement - it was observed that on average basis each time they had filled excess quantity of 'Net Mass of Cement' more than 50 kg in the bags than the declared standard net quantity of 50 kg per bag shown as clearance in their statutory records. Evidently, the assessee has paid Central Excise Duty on the Standard Net Weight, i.e., 50 kg per bag and the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty leviable thereon. Held that:- keeping in view the nature of the cement, the tolerance limit of 1% stands allowed in terms of the said circular as also in terms of the Provisions of Rule 2 (1) (i) of the Standards of Weight and Measures (Packaged Commodities) Rules, 1977. It is a well settled law that Revenue cannot argue against the circulars issued by the Board. The variation in the weight of cement to the extent of around 1%, while filling the cement bags of 50 kgs is permissible in terms of the standards of weights and measures (Packaged Commodities Rules, 1997) and the duty in respect of excess quantity cannot be sustained. - Decided in favor of assessee.
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