https://www.taxtmi.com/caselaws?id=233846 The Tribunal ruled in favor of the appellant in a case involving duty payment under Notification No. 23/2003, rejecting a new ground raised post-appeal by the revenue. The appellant was directed to pay duty through the current account for clearances, with credit transfer from the cenvat account. Confiscation of excess raw material and finished goods was overturned due to improper weighment and stock verification methods. The Tribunal upheld the Commissioner's decision, emphasizing the lack of documentary evidence for proper stock-taking. The revenue's appeal was disposed of accordingly. en-us Wed, 13 Feb 2013 00:00:00 +0530 Wed, 14 Aug 2013 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233846 The Tribunal ruled in favor of the appellant in a case involving duty payment under Notification No. 23/2003, rejecting a new ground raised post-appeal by the revenue. The appellant was directed to pay duty through the current account for clearances, with credit transfer from the cenvat account. Confiscation of excess raw material and finished goods was overturned due to improper weighment and stock verification methods. The Tribunal upheld the Commissioner's decision, emphasizing the lack of documentary evidence for proper stock-taking. The revenue's appeal was disposed of accordingly. Case-Laws Central Excise Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233846