https://www.taxtmi.com/caselaws?id=108462 The appeal challenged the Commissioner's Order directing duty payment for a shortage of Lead Oxide. The appellant argued the shortage was unjustified, citing utilization in manufacturing final products. They explained delays in providing a detailed explanation due to verifications. The Commissioner rejected the explanation based on delayed submission, but the Tribunal found the denial of credit unwarranted. The duty demand was deemed unjustifiable, and the appeal was allowed, emphasizing the utilization of the missing quantity in finished goods production. en-us Fri, 28 Mar 2003 00:00:00 +0530 Sat, 31 Mar 2012 17:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108462 The appeal challenged the Commissioner's Order directing duty payment for a shortage of Lead Oxide. The appellant argued the shortage was unjustified, citing utilization in manufacturing final products. They explained delays in providing a detailed explanation due to verifications. The Commissioner rejected the explanation based on delayed submission, but the Tribunal found the denial of credit unwarranted. The duty demand was deemed unjustifiable, and the appeal was allowed, emphasizing the utilization of the missing quantity in finished goods production. Case-Laws Central Excise Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108462