Loss in transit not includible for computation of ‘assessable value’

Savita Oil Technologies Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) The issue revolves around the alleged non-receipt of ‘inputs’ in excess of the tolerance margin of 0.4% at the facility of the appellant as evidenced by their own ‘goods receipt note (GRN)’ for the disputed period and the impugned order held that ‘8. The Adjudicating Authority at para 18 of the impugned order, observes that the appellant has been raising debit notes on the supplier / transporter wherever the difference in weight is more than 0.4%. They have been raising the said debit notes as a deterrent m...