https://www.taxtmi.com/caselaws?id=249533 The appellant successfully contested the Central Excise duty recovery on shortage/wastage, interest recovery, and penalty imposition under the Central Excise Act, 1944. The Commissioner (Appeals) accepted the appellant's arguments based on compliance with input-output norms and procedural requirements, ruling out duty evasion or clandestine activities. The misinterpretation of rules and lack of evidence supporting duty misuse favored the appellant, leading to the rejection of the Revenue's appeal. en-us Fri, 17 Jan 2014 00:00:00 +0530 Wed, 03 Sep 2014 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249533 The appellant successfully contested the Central Excise duty recovery on shortage/wastage, interest recovery, and penalty imposition under the Central Excise Act, 1944. The Commissioner (Appeals) accepted the appellant's arguments based on compliance with input-output norms and procedural requirements, ruling out duty evasion or clandestine activities. The misinterpretation of rules and lack of evidence supporting duty misuse favored the appellant, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249533