https://www.taxtmi.com/caselaws?id=246369 The Commissioner (Appeals) dropped the demand of duty and penalty, leading to an appeal by the Revenue. The Assistant Commissioner confirmed duty on final products and raw materials, imposing penalties. The Appellate Authority upheld demands for final products but questioned duty confirmation based on raw material shortages. The Tribunal found the shortage insufficient for final product manufacture, rejecting the Revenue's appeal. The decision emphasized the need for evidence of other raw material procurements. en-us Tue, 31 Jan 2012 00:00:00 +0530 Thu, 27 Mar 2014 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246369 The Commissioner (Appeals) dropped the demand of duty and penalty, leading to an appeal by the Revenue. The Assistant Commissioner confirmed duty on final products and raw materials, imposing penalties. The Appellate Authority upheld demands for final products but questioned duty confirmation based on raw material shortages. The Tribunal found the shortage insufficient for final product manufacture, rejecting the Revenue's appeal. The decision emphasized the need for evidence of other raw material procurements. Case-Laws Central Excise Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246369