2014 (6) TMI 618

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..... and style - Held that:- Admittedly the duty is being demanded in respect of difference on account of loss or shortage which was allowed under Standards Weights and Measures (Packaged Commodities) Rules, 1977 as also in terms of Input-Output Norms declared under Exim Policy 2002-2007. There is no evidence on record to show that such shortage/wastage was used by the appellant in the manufacture of .....

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..... be sold in the market under their own brand and style. 4. The dispute in the present appeal relates to the quantum of lubricating oil which according to the Revenue are not accounted for in quantity of final products of the appellant. Accordingly the demand confirmed by the original adjudicating authority but set aside by the Commissioner (Appeals) by observing that difference on account of lo .....

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