https://www.taxtmi.com/caselaws?id=100590 The appellate tribunal overturned penalties and confiscation imposed on appellants engaged in manufacturing M.S. Girders due to a shortage of final products. Discrepancies in witness statements, lack of cross-examination, and estimation method for detecting shortages rendered the orders unsustainable. The tribunal set aside previous decisions, emphasizing procedural irregularities and insufficient evidence, leading to a favorable outcome for the appellants. en-us Thu, 21 Jun 2001 00:00:00 +0530 Fri, 03 Feb 2012 12:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100590 The appellate tribunal overturned penalties and confiscation imposed on appellants engaged in manufacturing M.S. Girders due to a shortage of final products. Discrepancies in witness statements, lack of cross-examination, and estimation method for detecting shortages rendered the orders unsustainable. The tribunal set aside previous decisions, emphasizing procedural irregularities and insufficient evidence, leading to a favorable outcome for the appellants. Case-Laws Central Excise Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100590