https://www.taxtmi.com/caselaws?id=125802 The Tribunal upheld the Commissioner (Appeals) decision, setting aside the duty demand, interest, and penalty imposed by Revenue due to insufficient evidence of clandestine clearance and discrepancies in quantifying the molasses shortage. The Tribunal found the Commissioner's order legally sound, emphasizing the lack of contrary evidence from Revenue to dispute the findings. The storage method of molasses was acknowledged to be prone to natural fluctuations, and unauthorized removal without duty payment was not proven. The respondent's appeal was successful, and the duty demand, interest, and penalty were overturned. en-us Fri, 16 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 13:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125802 The Tribunal upheld the Commissioner (Appeals) decision, setting aside the duty demand, interest, and penalty imposed by Revenue due to insufficient evidence of clandestine clearance and discrepancies in quantifying the molasses shortage. The Tribunal found the Commissioner's order legally sound, emphasizing the lack of contrary evidence from Revenue to dispute the findings. The storage method of molasses was acknowledged to be prone to natural fluctuations, and unauthorized removal without duty payment was not proven. The respondent's appeal was successful, and the duty demand, interest, and penalty were overturned. Case-Laws Central Excise Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125802