2012 (6) TMI 752

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..... invoice? Held that- 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 - Finding no mala fide reason attributable to the appellant - .....

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..... Heard both sides and perused the record. 4. Larger Bench by order dated 12-11-2009 had decided that loss in input deserves consideration applying certain parameters to deny disallowance of Cenvat credit. Parameters are stated in para 12 of the judgment and further reasons are stated in para 13 of the same order which are depicted below for appreciation : 12. Considering arguments from both si .....

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..... and whether all such packages and pieces have been received and accounted for at the receiving end? (iv) Whether the difference in weight in any particular case is on account of weighment on different scales at the despatch 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 .....

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