https://www.taxtmi.com/caselaws?id=84364 The Tribunal allowed the appeal in favor of the Appellants, relieving them from the duty demand and penalty imposed for alleged excess consumption of Sulphuric Acid in the production of Super Phosphate Fertilisers. The Tribunal found the department's case lacking concrete evidence and relying on inferential reasoning, ultimately failing to prove the clandestine removal of Sulphuric Acid. The Appellants successfully contested the duty liability, interpretation of exemption notification, calculation of Sulphuric Acid consumption, time bar under Section 11A, and imposition of penalty, leading to a favorable outcome in their favor. en-us Tue, 11 Oct 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84364 The Tribunal allowed the appeal in favor of the Appellants, relieving them from the duty demand and penalty imposed for alleged excess consumption of Sulphuric Acid in the production of Super Phosphate Fertilisers. The Tribunal found the department's case lacking concrete evidence and relying on inferential reasoning, ultimately failing to prove the clandestine removal of Sulphuric Acid. The Appellants successfully contested the duty liability, interpretation of exemption notification, calculation of Sulphuric Acid consumption, time bar under Section 11A, and imposition of penalty, leading to a favorable outcome in their favor. Case-Laws Central Excise Tue, 11 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84364