Held, that there was no logic or methodology in determining the average daily sales and making an addition of Rs. 7,56,000 on account of scrap sales for the last four days. Sale of scrap is a continuous process in a manufacturing industry, the sale of scrap is accounted as and when it is sold. It was against established trade practices to determine the average sale of scrap per day and make an addition thereof, even where scrap is not sold. Accordingly, the order of the Commissioner (Appeals) is affirmed.(AY.2014-15)