https://www.taxtmi.com/caselaws?id=208056 The appellate tribunal upheld the duty demand and penalties imposed due to a shortage of finished goods at the respondent's factory, dismissing the explanation provided for the discrepancy. Additionally, the tribunal ruled that the respondent's availing of cenvat credit based on a photocopy of a bill of entry was invalid as there was no evidence of loss of the original copy. The tribunal set aside the Commissioner (Appeals) decision on both issues and ruled in favor of the department's appeal, restoring the original order and disposing of the respondent's cross objection. en-us Wed, 09 Feb 2011 00:00:00 +0530 Mon, 11 Mar 2013 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208056 The appellate tribunal upheld the duty demand and penalties imposed due to a shortage of finished goods at the respondent's factory, dismissing the explanation provided for the discrepancy. Additionally, the tribunal ruled that the respondent's availing of cenvat credit based on a photocopy of a bill of entry was invalid as there was no evidence of loss of the original copy. The tribunal set aside the Commissioner (Appeals) decision on both issues and ruled in favor of the department's appeal, restoring the original order and disposing of the respondent's cross objection. Case-Laws Central Excise Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208056