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    <title>2005 (6) TMI 448 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, setting aside the confirmation of duty and penalty related to alcohol shortage in their factory. The tribunal deemed the loss as natural due to evaporation, finding no proof of clandestine removal, and allowed the appeal with consequential relief.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, setting aside the confirmation of duty and penalty related to alcohol shortage in their factory. The tribunal deemed the loss as natural due to evaporation, finding no proof of clandestine removal, and allowed the appeal with consequential relief.</description>
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