2017 (8) TMI 1370

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..... to be considered while assessing the spillage loss or loss which may occur during the course of packing is, the manner in which the repacking or packing is done at the factory of the concerned assessee - Obviously, in the year 1976, there was no much automation in various factories except in auto mobile industries. The percentage of loss which was adopted at 0.21% was for the period 1997-98. Subs .....

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..... the petitioner, Mr. T.V. Krishnamachari, learned Central Government Standing Counsel for the first respondent and Mr. A.P. Srinivas, senior panel counsel for the second respondent. 2. The petitioner is aggrieved by an order passed by the first respondent, the Revisional Authority, who interfered with the order passed by the second respondent, namely the Commissioner of Central Excise (Appeals .....

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..... he factory of the concerned assessee. Obviously, in the year 1976, there was no much automation in various factories except in auto mobile industries. The percentage of loss which was adopted at 0.21% was for the period 1997-98. Subsequently, the loss in case of other assessees has been fixed between 0.4% to 0.5%. Therefore, it will be inequitable for the second respondent to adopt a percentage of .....

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