https://www.taxtmi.com/caselaws?id=342644 The Tribunal allowed the appeal of Tehri Girders Ltd. and partially allowed the appeal of Avadh Alloys Pvt. Ltd. The demand on MS ingots was confirmed due to a significant variation, but no penalties were imposed as there was no evidence of clandestine activity. The shortages in stock of raw materials and finished goods were not upheld for Tehri Girders Ltd. due to normal variations under the estimation method and lack of objection to the stock taking process. en-us Thu, 23 Mar 2017 00:00:00 +0530 Fri, 26 May 2017 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342644 The Tribunal allowed the appeal of Tehri Girders Ltd. and partially allowed the appeal of Avadh Alloys Pvt. Ltd. The demand on MS ingots was confirmed due to a significant variation, but no penalties were imposed as there was no evidence of clandestine activity. The shortages in stock of raw materials and finished goods were not upheld for Tehri Girders Ltd. due to normal variations under the estimation method and lack of objection to the stock taking process. Case-Laws Central Excise Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342644