https://www.taxtmi.com/caselaws?id=105729 The Tribunal set aside the duty demand and penalties imposed by the Commissioner on M/s. M.P. Iron & Steel Co. and Shri N.K. Jain. The case involved discrepancies in stock verification, with the Commissioner alleging clandestine removal based on weight differences in manufacturing processes. The Tribunal found no concrete evidence of clandestine removal, emphasizing that the weight variances were due to normal manufacturing processes. The decision highlighted that the Commissioner's findings lacked substantiated evidence, leading to the dismissal of duty demands and penalties. en-us Tue, 10 Sep 2002 00:00:00 +0530 Wed, 07 Mar 2012 12:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105729 The Tribunal set aside the duty demand and penalties imposed by the Commissioner on M/s. M.P. Iron & Steel Co. and Shri N.K. Jain. The case involved discrepancies in stock verification, with the Commissioner alleging clandestine removal based on weight differences in manufacturing processes. The Tribunal found no concrete evidence of clandestine removal, emphasizing that the weight variances were due to normal manufacturing processes. The decision highlighted that the Commissioner's findings lacked substantiated evidence, leading to the dismissal of duty demands and penalties. Case-Laws Central Excise Tue, 10 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105729