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    <title>2015 (1) TMI 634 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld duty and Cenvat credit demands for shortages of MS Bars and MS Ingots but set aside demands based on transporters&#039; GRs due to lack of evidence. The penalty on Shri Ajay Kumar Jain was also set aside. PAL&#039;s appeals were partly allowed, and the Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal upheld duty and Cenvat credit demands for shortages of MS Bars and MS Ingots but set aside demands based on transporters&#039; GRs due to lack of evidence. The penalty on Shri Ajay Kumar Jain was also set aside. PAL&#039;s appeals were partly allowed, and the Revenue&#039;s appeal was dismissed.</description>
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