https://www.taxtmi.com/caselaws?id=124920 The Tribunal set aside the Commissioner (Appeals)' decision and reinstated the original adjudicating authority's order in favor of the appellants, engaged in manufacturing plastic products. The Commissioner's decision was reversed as it was solely based on the shortage reflected in the Income Tax return without substantial corroborative evidence. The Tribunal found that the Revenue's case lacked evidence of excess credit availed beyond duty paid by the supplier and recognized process loss during production. Consequently, the appeal was allowed, and consequential relief was provided to the appellants, with the stay petition being disposed of accordingly. en-us Wed, 20 Aug 2008 00:00:00 +0530 Wed, 17 Oct 2012 11:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124920 The Tribunal set aside the Commissioner (Appeals)' decision and reinstated the original adjudicating authority's order in favor of the appellants, engaged in manufacturing plastic products. The Commissioner's decision was reversed as it was solely based on the shortage reflected in the Income Tax return without substantial corroborative evidence. The Tribunal found that the Revenue's case lacked evidence of excess credit availed beyond duty paid by the supplier and recognized process loss during production. Consequently, the appeal was allowed, and consequential relief was provided to the appellants, with the stay petition being disposed of accordingly. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124920