Muffler acts as noise reduction element on exhaust system. Noise from an automotive application is the major source of noise pollution. Here the transmission loss of central inlet and central outlet muffler of single expansion chamber has been compared and validated in three methods namely transfer matrix method, finite element analysis and an experimental method for this purpose an experimental setup has been built up which is based on two load method. Several researchers have worked in the area of noise attenuation on central inlet by changing the position of outlet as side outlet but no one emphasizes on offset of the central inlet and central outlet position. Thereafter the finite element analysis tool Ricardo wave 1-D and comsol multiphysics is used to evaluate transmission loss for various offset position of inlet and outlet duct of the muffler. The very purpose to improve the acoustic performance of central inlet with offset outlet pipe by measuring transmission loss of offset inlet with offset outlet with various positions by keeping same space. Finite element analysis shows that higher attenuation can be achieved by increasing offset distance of central inlet & outlet outlet towards radial direction of the expansion chamber with the variation of 0.2r, 0.4r and 0.6r. Here 'r' is radius of single expansion chamber. The result shows that high transmission loss can be achieved by increasing the offset radial distance of the inlet pipe and outlet pipe. Further higher attenuation can also be achieved in case of fixed the distance of offset inlet and outlet at 0.6r by rotating the offset outlet which is also offseted at 0.6r distance by 0o, 45o, 90o, 135o and 180o. On ward rotation from remaining 180o to 360o the behavior of wave propagation will be same what has been reflected between 0o to 180o. Transmission loss maximizes when the offset outlet is loacted at 90o. It clearly reveals that optimization can be achieved by using finite element analysis tool by using virtual protyping.