https://www.taxtmi.com/caselaws?id=114575 The Tribunal ruled in favor of the appellant, dismissing duty demands totaling approximately Rs. 54 Lakhs based on production quantity discrepancies and Rs. 58,000 due to alleged shortages of wires and cables. The appellant's adherence to buyer specifications and accurate production records led the Tribunal to conclude that there was no intention to evade duty. Additionally, the repetition of the shortage demand was deemed unjustifiable as it had been addressed in previous proceedings. The appeal was allowed, and consequential relief was granted to the appellant, emphasizing the importance of record-keeping and compliance with standards to avoid duty evasion allegations. en-us Thu, 28 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 10:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114575 The Tribunal ruled in favor of the appellant, dismissing duty demands totaling approximately Rs. 54 Lakhs based on production quantity discrepancies and Rs. 58,000 due to alleged shortages of wires and cables. The appellant's adherence to buyer specifications and accurate production records led the Tribunal to conclude that there was no intention to evade duty. Additionally, the repetition of the shortage demand was deemed unjustifiable as it had been addressed in previous proceedings. The appeal was allowed, and consequential relief was granted to the appellant, emphasizing the importance of record-keeping and compliance with standards to avoid duty evasion allegations. Case-Laws Central Excise Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114575