https://www.taxtmi.com/caselaws?id=125629 The Appellate Tribunal CESTAT, KOLKATA, ruled in favor of the appellants in a case concerning the breakage of aerated water bottles under high pressure within the factory premises. The Tribunal considered the appellant's arguments regarding the breakage percentage being below the norm and their regular communication of breakage information to the Excise Authorities. Despite concerns raised by the Respondent about the switch to plastic bottles and lack of physical evidence, the Tribunal granted the appellants the benefit of doubt. The impugned orders were set aside, and both appeals were allowed, emphasizing the importance of transparency and verification in such cases. en-us Thu, 04 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125629 The Appellate Tribunal CESTAT, KOLKATA, ruled in favor of the appellants in a case concerning the breakage of aerated water bottles under high pressure within the factory premises. The Tribunal considered the appellant's arguments regarding the breakage percentage being below the norm and their regular communication of breakage information to the Excise Authorities. Despite concerns raised by the Respondent about the switch to plastic bottles and lack of physical evidence, the Tribunal granted the appellants the benefit of doubt. The impugned orders were set aside, and both appeals were allowed, emphasizing the importance of transparency and verification in such cases. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125629