https://www.taxtmi.com/caselaws?id=99799 The Tribunal allowed the appeals, setting aside duty demands for alleged shortages of "Alumina" during stock-taking. The reduced quantum of "Alumina" as per the Commissioner's earlier Order was considered, resulting in no shortages when compared with actual inputs received. A small duty amount for Petroleum Coke was confirmed but not pressed further by the appellants. Penalties imposed on the appellants were also set aside. The appeals were disposed of in favor of the appellants, emphasizing the need to consider the reduced quantum of inputs as per the Commissioner's earlier Order when assessing shortages during stock-taking. en-us Tue, 22 Aug 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99799 The Tribunal allowed the appeals, setting aside duty demands for alleged shortages of "Alumina" during stock-taking. The reduced quantum of "Alumina" as per the Commissioner's earlier Order was considered, resulting in no shortages when compared with actual inputs received. A small duty amount for Petroleum Coke was confirmed but not pressed further by the appellants. Penalties imposed on the appellants were also set aside. The appeals were disposed of in favor of the appellants, emphasizing the need to consider the reduced quantum of inputs as per the Commissioner's earlier Order when assessing shortages during stock-taking. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99799