https://www.taxtmi.com/caselaws?id=123377 The appeal before the Appellate Tribunal CESTAT, NEW DELHI was filed by the Revenue against an order setting aside the demand of duty and penalty for a shortage of sponge iron. The Commissioner (Appeals) overturned the demand and penalty imposed by the adjudicating authority, citing insufficient grounds for the demand due to the weighment method being based on counting of bags, not physical weighment. The Tribunal found no merit in the Revenue's argument as the shortage was estimated and not explicitly admitted by the respondent, ultimately dismissing the appeal in favor of the respondent. en-us Thu, 28 Feb 2008 00:00:00 +0530 Mon, 11 Sep 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123377 The appeal before the Appellate Tribunal CESTAT, NEW DELHI was filed by the Revenue against an order setting aside the demand of duty and penalty for a shortage of sponge iron. The Commissioner (Appeals) overturned the demand and penalty imposed by the adjudicating authority, citing insufficient grounds for the demand due to the weighment method being based on counting of bags, not physical weighment. The Tribunal found no merit in the Revenue's argument as the shortage was estimated and not explicitly admitted by the respondent, ultimately dismissing the appeal in favor of the respondent. Case-Laws Central Excise Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123377