https://www.taxtmi.com/caselaws?id=111513 Duty demand on the shortage of CR Coils was sustained because the shortage was not satisfactorily explained, and the 1% shortage tolerance in the cited circular was held inapplicable to the appellant's facts. The alleged shortages of CR GP Sheets and CR GP Coils were remanded for fresh verification because supporting documents had been filed before the Tribunal but had not been examined by the lower authority; adjustment against excess CR GC Sheets was left open if otherwise admissible. The penalty was also set aside for redetermination in light of the verification exercise. en-us Fri, 12 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111513 Duty demand on the shortage of CR Coils was sustained because the shortage was not satisfactorily explained, and the 1% shortage tolerance in the cited circular was held inapplicable to the appellant's facts. The alleged shortages of CR GP Sheets and CR GP Coils were remanded for fresh verification because supporting documents had been filed before the Tribunal but had not been examined by the lower authority; adjustment against excess CR GC Sheets was left open if otherwise admissible. The penalty was also set aside for redetermination in light of the verification exercise. Case-Laws Central Excise Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111513