https://www.taxtmi.com/caselaws?id=110222 The Tribunal confirmed a duty demand of Rs. 4,21,642 based on unexplained raw materials usage without duty payment, imposing a penalty equal to the duty amount. Allegations of clandestine removal were dropped due to lack of evidence, but a shortage of raw materials was established. The Tribunal accepted the appellants' arguments regarding raw material assessment and lack of evidence for duty evasion, granting Stay Petitions and scheduling the main appeal for a later date. This decision favored the appellants in challenging the duty demand and penalty imposed on them. en-us Mon, 24 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110222 The Tribunal confirmed a duty demand of Rs. 4,21,642 based on unexplained raw materials usage without duty payment, imposing a penalty equal to the duty amount. Allegations of clandestine removal were dropped due to lack of evidence, but a shortage of raw materials was established. The Tribunal accepted the appellants' arguments regarding raw material assessment and lack of evidence for duty evasion, granting Stay Petitions and scheduling the main appeal for a later date. This decision favored the appellants in challenging the duty demand and penalty imposed on them. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110222