https://www.taxtmi.com/caselaws?id=116327 The tribunal partly allowed the Revenue's appeal, restoring the duty demand of Rs. 1,04,133/- but setting aside the penalty imposed. The decision emphasized the validity of the method used to estimate the shortage of CTD bars and rejected the lower appellate authority's grant of "normal allowance" due to the nature of the goods. The tribunal relied on case laws to support its findings and concluded that the admitted shortage of 52 MTs of CTD bars constituted conclusive evidence of removal without duty payment. en-us Wed, 01 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 14:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116327 The tribunal partly allowed the Revenue's appeal, restoring the duty demand of Rs. 1,04,133/- but setting aside the penalty imposed. The decision emphasized the validity of the method used to estimate the shortage of CTD bars and rejected the lower appellate authority's grant of "normal allowance" due to the nature of the goods. The tribunal relied on case laws to support its findings and concluded that the admitted shortage of 52 MTs of CTD bars constituted conclusive evidence of removal without duty payment. Case-Laws Central Excise Wed, 01 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116327