https://www.taxtmi.com/caselaws?id=83761 The tribunal upheld the duty demand on branded and unbranded biris found short during a surprise visit by Central Excise officers, reducing the penalty to Rs. 500. Despite arguments on stock discrepancies, ownership changes, and storage capacity, the tribunal held the appellant responsible for the shortage based on evidence presented during inspection. The appeal challenging the duty demand was rejected, affirming the Adjudicating authority's decision and dismissing cross objections as mere comments on the order. en-us Fri, 28 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83761 The tribunal upheld the duty demand on branded and unbranded biris found short during a surprise visit by Central Excise officers, reducing the penalty to Rs. 500. Despite arguments on stock discrepancies, ownership changes, and storage capacity, the tribunal held the appellant responsible for the shortage based on evidence presented during inspection. The appeal challenging the duty demand was rejected, affirming the Adjudicating authority's decision and dismissing cross objections as mere comments on the order. Case-Laws Central Excise Fri, 28 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83761