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    <title>2001 (10) TMI 946 - CEGAT, KOLKATA</title>
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    <description>The Revenue&#039;s appeal regarding duty demand for failure to provide proof of export of Ferro Alloys was dismissed by the Tribunal. The Commissioner (Appeals) overturned the Assistant Commissioner&#039;s order, accepting the explanation of handling loss due to the nature of Ferro Alloys and applying the Ministry&#039;s letter condoning losses up to one percent uniformly to similar cases. The Tribunal upheld this decision, emphasizing the need for consistency in following Ministry directives across manufacturers for the same product, leading to the rejection of the Revenue&#039;s appeal.</description>
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    <pubDate>Fri, 12 Oct 2001 00:00:00 +0530</pubDate>
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      <title>2001 (10) TMI 946 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=105356</link>
      <description>The Revenue&#039;s appeal regarding duty demand for failure to provide proof of export of Ferro Alloys was dismissed by the Tribunal. The Commissioner (Appeals) overturned the Assistant Commissioner&#039;s order, accepting the explanation of handling loss due to the nature of Ferro Alloys and applying the Ministry&#039;s letter condoning losses up to one percent uniformly to similar cases. The Tribunal upheld this decision, emphasizing the need for consistency in following Ministry directives across manufacturers for the same product, leading to the rejection of the Revenue&#039;s appeal.</description>
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      <pubDate>Fri, 12 Oct 2001 00:00:00 +0530</pubDate>
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