https://www.taxtmi.com/caselaws?id=93909 The Tribunal allowed the appeal in a case concerning duty payment on aerated beverages manufactured and cleared without duty payment. It was held that there was insufficient evidence to establish duty liability due to the lack of reasonable evidence beyond theoretical calculations. The norms of production used to determine duty liability did not adequately consider actual production losses, leading to the conclusion that duty payment and penalty imposition were unwarranted. The impugned order was set aside, resulting in no duty payment or penalty imposition against the appellant. en-us Tue, 04 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93909 The Tribunal allowed the appeal in a case concerning duty payment on aerated beverages manufactured and cleared without duty payment. It was held that there was insufficient evidence to establish duty liability due to the lack of reasonable evidence beyond theoretical calculations. The norms of production used to determine duty liability did not adequately consider actual production losses, leading to the conclusion that duty payment and penalty imposition were unwarranted. The impugned order was set aside, resulting in no duty payment or penalty imposition against the appellant. Case-Laws Central Excise Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93909