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TMI Blog2012 (2) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... the percentage difference detected is very minimal. Further in almost all commodities the manufacturers who want to maintain their reputation is likely to adopt practices by which the quantity in the retail pack is not less than what is declared on the pack. Since the assessment is based on MRP of the product this does not result in any revenue loss. This type of cases cannot be sustained without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packed form as compared to the quantity accounted to be produced in the batch register. Revenue alleged that the difference in such quantity is on account of clandestine removal of the goods and issued a Show Cause Notice demanding duty on such goods supposed to have been cleared without payment of duty. 2. The SCN was adjudicated confirming duty demand of Rs. 27,42,812/- along with interest. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cked in retail packs was more than the quantity declared on the packs then also there is case of removal of goods without accounting. The argument of the respondent that the excess quantity was supplied by way of quantity discount is not tenable because discounts can be allowed for excise purpose if such discounts were made known to the consumers which was clearly not the case here. 4. The Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence the case made against them is not maintainable. 5. We have considered the arguments on both sides. We see merit in the arguments of the respondents. It is not possible to achieve exact match between goods accounted in bulk and goods accounted in packed condition. We note that the percentage difference detected is very minimal. Further in almost all commodities the manufacturers who wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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