https://www.taxtmi.com/caselaws?id=246685 The Tribunal set aside the duty demand on M.S. Ingots and runners and risers, along with the penalty imposed under Section 11AC of the Central Excise Act, 1944. The Revenue failed to provide conclusive evidence of actual weighment to prove shortages, leading to the Tribunal's decision to dismiss the demand and penalty due to lack of substantial evidence supporting the allegations of clandestine activities. The appellant's argument for full duty exemption under Notification No. 67/95-C.E. was accepted in the case of runners and risers, resulting in the appeal being allowed with consequential relief. en-us Fri, 30 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246685 The Tribunal set aside the duty demand on M.S. Ingots and runners and risers, along with the penalty imposed under Section 11AC of the Central Excise Act, 1944. The Revenue failed to provide conclusive evidence of actual weighment to prove shortages, leading to the Tribunal's decision to dismiss the demand and penalty due to lack of substantial evidence supporting the allegations of clandestine activities. The appellant's argument for full duty exemption under Notification No. 67/95-C.E. was accepted in the case of runners and risers, resulting in the appeal being allowed with consequential relief. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246685