https://www.taxtmi.com/caselaws?id=271625 The Tribunal ruled in favor of M/s. Sharp, setting aside the demand for duty on goods alleged to be mis-declared. The method of sampling for determining the contents of drums was deemed illogical, leading to the dismissal of the mis-declaration allegation. The adjudicating authority's decision regarding certain samples being inputs procured for processing was upheld, as the evidence supported M/s. Sharp's claims. The Tribunal also rejected the duty demand on goods alleged to be mis-declared and remanded the issue of alleged clandestine removal of goods for further verification. The appeal by the Revenue was dismissed, and M/s. Sharp's appeal was allowed for additional review based on the Delhi High Court's principles. en-us Thu, 29 Oct 2015 00:00:00 +0530 Wed, 08 Feb 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271625 The Tribunal ruled in favor of M/s. Sharp, setting aside the demand for duty on goods alleged to be mis-declared. The method of sampling for determining the contents of drums was deemed illogical, leading to the dismissal of the mis-declaration allegation. The adjudicating authority's decision regarding certain samples being inputs procured for processing was upheld, as the evidence supported M/s. Sharp's claims. The Tribunal also rejected the duty demand on goods alleged to be mis-declared and remanded the issue of alleged clandestine removal of goods for further verification. The appeal by the Revenue was dismissed, and M/s. Sharp's appeal was allowed for additional review based on the Delhi High Court's principles. Case-Laws Central Excise Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271625