https://www.taxtmi.com/caselaws?id=210693 The Tribunal set aside the demand for interest and penalties under Section 11AC of the Central Excise Act due to discrepancies between the Daily Production Report and RG.1 Register for Piperazine. It found that the entries in the report were rough estimates, supported by the nature of the manufacturing process, where solidification caused discrepancies. The Tribunal accepted the appellant's explanation, noting consistent higher entries in the RG.1 Register, indicating rough estimates. Consequently, the demand was deemed unsustainable, leading to the allowance of the appeal and the reversal of the impugned order. en-us Tue, 11 Oct 2011 00:00:00 +0530 Sat, 16 May 2015 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210693 The Tribunal set aside the demand for interest and penalties under Section 11AC of the Central Excise Act due to discrepancies between the Daily Production Report and RG.1 Register for Piperazine. It found that the entries in the report were rough estimates, supported by the nature of the manufacturing process, where solidification caused discrepancies. The Tribunal accepted the appellant's explanation, noting consistent higher entries in the RG.1 Register, indicating rough estimates. Consequently, the demand was deemed unsustainable, leading to the allowance of the appeal and the reversal of the impugned order. Case-Laws Central Excise Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210693