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    <title>2016 (3) TMI 157 - CESTAT NEW DELHI</title>
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    <description>Central Excise demand of Rs. 12,38,400 along with an equal penalty was upheld by the Commissioner (Appeals) based on alleged clandestine removal of LPG cylinders. The Tribunal overturned this decision, citing the lack of concrete evidence and proper verification. Emphasizing adherence to Bureau of Indian Standards guidelines and referencing legal precedents, the Tribunal ruled in favor of the appellant, highlighting the necessity for thorough investigation before confirming duty demands.</description>
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      <description>Central Excise demand of Rs. 12,38,400 along with an equal penalty was upheld by the Commissioner (Appeals) based on alleged clandestine removal of LPG cylinders. The Tribunal overturned this decision, citing the lack of concrete evidence and proper verification. Emphasizing adherence to Bureau of Indian Standards guidelines and referencing legal precedents, the Tribunal ruled in favor of the appellant, highlighting the necessity for thorough investigation before confirming duty demands.</description>
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