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TMI Blog2013 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- tolerance in respect of hygroscopic, volatile and such other cargo have also to be allowed as per industry norms excluding, however, unreasonable and exorbitant claims. Similarly, minor variations arising due to weighment by different machine will also have to be ignored if such variations are within tolerance limit. Therefore appeal was to be returned to the original authority to view the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following guidelines to deal with various kinds of shortages for the purpose of allowing credit under Rule 3(1) of the CENVAT Credit Rules: "12. Considering arguments from both sides and the case laws cited by both sides which have been extracted above, we are of the considered view that different types of shortages cannot be dealt with according to anyone inflexible and fixed standard for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spatch and receiving ends and whether the same is within the tolerance limits with reference to the Standards of Weights and Measures Act, 1976. (v) Whether the recipient assessee has claimed compensation for the shortage of goods either from the supplier or from the transporter or the insurer of the cargo. 13. All these factors listed above and any other relevant factor has to be kept in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Larger Bench. The learned counsel argues that there is no case for imposition of penalty in this case as there is no allegation of any diversion etc. Since, we are remanding the matter, the issue of penalty is also to be decided by the original authority who has first to determine the issue of shortages. It is also directed that while deciding the issue of shortages at the receiving end of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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