https://www.taxtmi.com/caselaws?id=204572 The appeals arising from shortages of raw materials stored in sister units were collectively disposed of. The appellants argued ownership was not disputed and highlighted procedural lapses. The Commissioner acknowledged procedural errors but noted the temporary nature of storage. The appellate authority suggested proper procedures could have been followed. Relying on precedents, the judgment favored the appellants, setting aside the impugned order due to procedural lapses. The judgment on 25-8-2010 overturned lower authorities' decisions, emphasizing procedural compliance in determining duty liabilities and granting relief to the appellants. en-us Wed, 25 Aug 2010 00:00:00 +0530 Fri, 27 May 2011 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204572 The appeals arising from shortages of raw materials stored in sister units were collectively disposed of. The appellants argued ownership was not disputed and highlighted procedural lapses. The Commissioner acknowledged procedural errors but noted the temporary nature of storage. The appellate authority suggested proper procedures could have been followed. Relying on precedents, the judgment favored the appellants, setting aside the impugned order due to procedural lapses. The judgment on 25-8-2010 overturned lower authorities' decisions, emphasizing procedural compliance in determining duty liabilities and granting relief to the appellants. Case-Laws Central Excise Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204572