2014 (8) TMI 181

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..... ust be consistency on the percentage of loss which would be examined at the time of appeal hearing at length. Prima facie, I find that there is loss of 4.51% in the year 2011-12 which is much higher than the permissible loss as mentioned in the Act - Conditional stay granted. - E/40467/2014 - MISC ORDER No.40649/2014 - Dated:- 7-5-2014 - Pradip Kumar Das, J. For the Appellant : Mr B N Guru .....

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..... period 2007-08 to 2011-12. Commissioner (Appeals) upheld the adjudication order. 3. Ld. Advocate on behalf of the applicant submits that they have explained the reason for the difference attributable to the moisture loss, transit loss, handling loss, floor waste, de-dusting waste etc. He submits that Table 1 of Standards of Weights Measures (Packaged Commodities) Rules, 1977 permitted loss of .....

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..... Schedule to Table 1 of 1977 Rules would apply in respect of permissible error at the consumer's end for shortage. Regarding time bar, Ld. AR submitted that they have not disclosed the shortage in their return. It is submitted that the return is merely indicate of the quantity issued for production. 5. I find from the SCN that there is variation of percentage of loss year wise. The percenta .....

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