https://www.taxtmi.com/caselaws?id=117308 The Tribunal remanded the case for fresh adjudication due to a discrepancy in the stock of Micro-Crystalline Cellulose Powder (MCCP) and Cellulose Powder (CP), leading to a demand for duty payment and confiscation of goods suspected of clandestine removal. The Commissioner (Appeals) set aside the duty demand, emphasizing the lack of evidence. The Tribunal considered expert opinion on the input-output ratio, directing a new calculation based on wood pulp weight. The case was remanded for reevaluation with a revised input-output ratio for MCCP production, stressing the importance of a fair hearing for the assessee. en-us Tue, 18 Oct 2005 00:00:00 +0530 Thu, 21 Jun 2012 16:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117308 The Tribunal remanded the case for fresh adjudication due to a discrepancy in the stock of Micro-Crystalline Cellulose Powder (MCCP) and Cellulose Powder (CP), leading to a demand for duty payment and confiscation of goods suspected of clandestine removal. The Commissioner (Appeals) set aside the duty demand, emphasizing the lack of evidence. The Tribunal considered expert opinion on the input-output ratio, directing a new calculation based on wood pulp weight. The case was remanded for reevaluation with a revised input-output ratio for MCCP production, stressing the importance of a fair hearing for the assessee. Case-Laws Central Excise Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117308