https://www.taxtmi.com/caselaws?id=634 The Tribunal ruled in favor of the appellant, setting aside the penalties and allowing the appeals. It found that abnormal costs should not be included in production cost as per Cost Accountant Standards. The Tribunal also noted the Revenue's failure to justify their decision against the appellant in a previous case. Consequently, the Order-in-Original was deemed lacking in merit, and the penalties were considered unjustified. en-us Thu, 23 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=634 The Tribunal ruled in favor of the appellant, setting aside the penalties and allowing the appeals. It found that abnormal costs should not be included in production cost as per Cost Accountant Standards. The Tribunal also noted the Revenue's failure to justify their decision against the appellant in a previous case. Consequently, the Order-in-Original was deemed lacking in merit, and the penalties were considered unjustified. Case-Laws Central Excise Thu, 23 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=634