https://www.taxtmi.com/caselaws?id=125715 The appeal was partly allowed, with duty not payable on raw materials found short and the penalty set aside. However, the demand of duty on finished goods was upheld by CESTAT, as the duty had already been paid by the appellants promptly upon detection without Revenue intervention. The decision underscored the significance of accurate reporting and explanations for shortages, particularly in cases of human errors in measurement, where there was no intent to evade duty. en-us Thu, 11 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 15:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125715 The appeal was partly allowed, with duty not payable on raw materials found short and the penalty set aside. However, the demand of duty on finished goods was upheld by CESTAT, as the duty had already been paid by the appellants promptly upon detection without Revenue intervention. The decision underscored the significance of accurate reporting and explanations for shortages, particularly in cases of human errors in measurement, where there was no intent to evade duty. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125715