https://www.taxtmi.com/caselaws?id=112544 The Tribunal allowed the Revenue's appeal, setting aside the Order-in-Appeal that had reversed the confiscation and penalty for excess goods found during physical verification at a manufacturing unit. The Tribunal found merit in the Revenue's argument that the excess stock discrepancy was due to a mistake by the labor, as acknowledged by the Director who accepted the excess stock during verification. Consequently, the Tribunal restored the adjudicating authority's decision, overturning the Commissioner (Appeals)' ruling in favor of the appellant. en-us Thu, 15 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112544 The Tribunal allowed the Revenue's appeal, setting aside the Order-in-Appeal that had reversed the confiscation and penalty for excess goods found during physical verification at a manufacturing unit. The Tribunal found merit in the Revenue's argument that the excess stock discrepancy was due to a mistake by the labor, as acknowledged by the Director who accepted the excess stock during verification. Consequently, the Tribunal restored the adjudicating authority's decision, overturning the Commissioner (Appeals)' ruling in favor of the appellant. Case-Laws Central Excise Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112544