https://www.taxtmi.com/caselaws?id=88050 The Tribunal set aside the Order-in-Appeal favoring respondents against the Order-in-Original by the Dy. Collector, reinstating the penalty imposed for manufacturing steel ingots from unaccounted iron and steel scrap. The Tribunal found the Commissioner (Appeals) erred in overturning the original decision due to lack of valid alternative explanations for the shortage, emphasizing the importance of proper record-keeping and accountability in excise duty matters. en-us Mon, 10 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88050 The Tribunal set aside the Order-in-Appeal favoring respondents against the Order-in-Original by the Dy. Collector, reinstating the penalty imposed for manufacturing steel ingots from unaccounted iron and steel scrap. The Tribunal found the Commissioner (Appeals) erred in overturning the original decision due to lack of valid alternative explanations for the shortage, emphasizing the importance of proper record-keeping and accountability in excise duty matters. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88050