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of <h1>Appellate Tribunal upholds duty reduction for fabric shortage, dismisses Revenue's appeal</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II Versus BOHRA NOVATEX (P) LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II Versus BOHRA NOVATEX (P) LTD. - 2003 (157) E.L.T. 114 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner (Appeals) decision to reduce duty and penalties for a company found with fabric shortage, citing allowance for stock found in factory premises. The Revenue's appeal was dismissed as lacking merit.
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