https://www.taxtmi.com/caselaws?id=117912 The Appellate Tribunal CESTAT, New Delhi upheld the decision of the Commissioner (Appeals) in a case involving duty demand on hydrogen gas clearance. The Tribunal rejected the appeal by the Commissioner of Customs & Central Excise, Indore, challenging the setting aside of demand and penalties. It emphasized the significance of factual verification over statements, supporting the Commissioner (Appeals)'s decision based on international formula and cylinder pressure readings. The judgment highlighted discrepancies between the company officer's admissions and actual verification, ultimately confirming the impugned order and dismissing the appeals. en-us Fri, 03 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 13:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117912 The Appellate Tribunal CESTAT, New Delhi upheld the decision of the Commissioner (Appeals) in a case involving duty demand on hydrogen gas clearance. The Tribunal rejected the appeal by the Commissioner of Customs & Central Excise, Indore, challenging the setting aside of demand and penalties. It emphasized the significance of factual verification over statements, supporting the Commissioner (Appeals)'s decision based on international formula and cylinder pressure readings. The judgment highlighted discrepancies between the company officer's admissions and actual verification, ultimately confirming the impugned order and dismissing the appeals. Case-Laws Central Excise Fri, 03 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117912