2014 (11) TMI 237

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..... t the impugned order for demand of duty on account of short receipt of goods by the buyer. 2. The brief facts of the case are that the appellant are manufacturer of petroleum products. During the impugned period, they cleared their finished goods to their buyer. Goods shown in the invoice were factually found short at the end of the buyers. Therefore, demand for duty for shortages was demanded fr .....

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..... ess than 0.5% of the clearance made by the appellant. In appellant's own case, the Hon'ble High Court has held that shortage of 1% as transit loss based on the CBEC circular 55/89 dated 15.12.1989 and in this case the shortage if 0.5%. Therefore, I hold that in this case proceedings against the appellant were not warranted. 8. Therefore impugned order is set aside, appeal is allowed with .....

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