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    <title>2013 (11) TMI 1083 - CESTAT KOLKATA</title>
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    <description>The Tribunal granted total waiver of duty and penalty to the appellant, staying the recovery process during the appeal. The discrepancies in oxygen consumption figures were not deemed conclusive evidence of clandestine removal, as the correct figure aligned with other reports, raising doubts on the duty payment demand. The Tribunal accepted the appellant&#039;s explanations and found merit in their argument, leading to the favorable outcome of the waiver of all dues.</description>
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      <title>2013 (11) TMI 1083 - CESTAT KOLKATA</title>
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      <description>The Tribunal granted total waiver of duty and penalty to the appellant, staying the recovery process during the appeal. The discrepancies in oxygen consumption figures were not deemed conclusive evidence of clandestine removal, as the correct figure aligned with other reports, raising doubts on the duty payment demand. The Tribunal accepted the appellant&#039;s explanations and found merit in their argument, leading to the favorable outcome of the waiver of all dues.</description>
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