1997 (3) TMI 331 - Commissioner - Central Excise

Summary

The appeal was filed by M/s Precise Laboratories Ltd. against a customs order regarding shortages in wastages declared in their register. The department's charge of clandestine removal of inputs was found to be without basis. The department had no evidence to support their claim, and it was deemed illogical as the packaging materials were meant for finished products. The appellants were directed to pay duty on unaccounted wastage material. Appeal disposed of accordingly.