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<h1>Appellate Tribunal Upholds Duty Demand and Penalty for Shortage of CRGO Steel Sheets</h1> <h3>JAY PEE LAMINATIONS LTD. Versus COMMISSIONER OF CUSTOMS, MEERUT</h3> JAY PEE LAMINATIONS LTD. Versus COMMISSIONER OF CUSTOMS, MEERUT - 1999 (105) E.L.T. 210 (Tribunal) The Appellate Tribunal CEGAT, New Delhi upheld a duty demand of Rs. 15,385/- on shortage of CRGO steel sheets and disallowed Modvat credit of Rs. 94,000/- for using damaged inputs not utilized in final products. A penalty of Rs. 5,000/- was imposed. The appellants' explanations were not accepted, and the appeal was rejected.