https://www.taxtmi.com/caselaws?id=239805 The Tribunal dismissed the appeal, upholding the duty demand against the appellant, a manufacturer of motor vehicle parts, due to a shortage of HR Sheets leading to a Cenvat Credit demand. Despite the Commissioner (Appeals) setting aside the penalty, the duty demand was confirmed based on the Director's initial admission of the shortage and method of determination, invoking the principle of estoppel. The appellant's arguments challenging the weighment method were rejected, emphasizing the binding effect of the Director's initial acceptance. en-us Wed, 25 Sep 2013 00:00:00 +0530 Thu, 21 Nov 2013 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239805 The Tribunal dismissed the appeal, upholding the duty demand against the appellant, a manufacturer of motor vehicle parts, due to a shortage of HR Sheets leading to a Cenvat Credit demand. Despite the Commissioner (Appeals) setting aside the penalty, the duty demand was confirmed based on the Director's initial admission of the shortage and method of determination, invoking the principle of estoppel. The appellant's arguments challenging the weighment method were rejected, emphasizing the binding effect of the Director's initial acceptance. Case-Laws Central Excise Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239805