https://www.taxtmi.com/caselaws?id=108402 The Appellate Tribunal upheld the Commissioner's decision in favor of the respondent, a manufacturer of explosives and Spent Nitric Acid, ruling that the demand of Central Excise duty amounting to Rs. 47,11,087/- was not sustainable due to discrepancies in clearance particulars and duty payment. The Tribunal found the explanation provided by the assessee regarding excess goods for captive consumption credible, emphasizing the lack of evidence to prove otherwise. Additionally, the Tribunal deemed the invocation of the larger period of limitation unjustified, as there was no suppression of facts. The appeal by the Revenue was dismissed, affirming the Commissioner's order. en-us Wed, 01 Jan 2003 00:00:00 +0530 Sat, 31 Mar 2012 13:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108402 The Appellate Tribunal upheld the Commissioner's decision in favor of the respondent, a manufacturer of explosives and Spent Nitric Acid, ruling that the demand of Central Excise duty amounting to Rs. 47,11,087/- was not sustainable due to discrepancies in clearance particulars and duty payment. The Tribunal found the explanation provided by the assessee regarding excess goods for captive consumption credible, emphasizing the lack of evidence to prove otherwise. Additionally, the Tribunal deemed the invocation of the larger period of limitation unjustified, as there was no suppression of facts. The appeal by the Revenue was dismissed, affirming the Commissioner's order. Case-Laws Central Excise Wed, 01 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108402