https://www.taxtmi.com/caselaws?id=76812 The Tribunal allowed the appeal, overturning the duty demand and penalty imposed on the appellants. The duty and penalty were set aside as there was no actual shortage in the recorded raw material quantity, and no evidence supported excess credit taken by the appellants. The appellants' practice of recording at 100% purity did not result in any excess credit, and the confusion over the recording method did not impact the duty paid. en-us Wed, 25 Nov 2009 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76812 The Tribunal allowed the appeal, overturning the duty demand and penalty imposed on the appellants. The duty and penalty were set aside as there was no actual shortage in the recorded raw material quantity, and no evidence supported excess credit taken by the appellants. The appellants' practice of recording at 100% purity did not result in any excess credit, and the confusion over the recording method did not impact the duty paid. Case-Laws Central Excise Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76812