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    <title>2017 (10) TMI 9 - CESTAT NEW DELHI</title>
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    <description>The Department&#039;s appeal against the order-in-original No.50/2015 dated 26.10.2015, which required payment of 10% of the value of steam cleared due to lack of separate inventory for services taken, was dismissed by the Tribunal. Citing legal precedents and a previous case involving similar issues, the Tribunal found no basis to interfere with the Commissioner&#039;s decision to drop the demand. The Department&#039;s argument was weakened by the absence of a provision to demand the payment under Rule 57CC(1), leading to the dismissal of the appeal and upholding the Commissioner&#039;s decision.</description>
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