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    <title>2019 (7) TMI 1168 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellants on the demand of interest and penalties for shortage of raw materials due to the lack of provision before 2013. Additionally, the tribunal found that while interest was payable on excess credit availed, no penalties were warranted in this case. The tribunal partly allowed Appeal No. E/44170/2013 and allowed Appeal No. E/41169/2013 with consequential reliefs, if any.</description>
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      <description>The tribunal ruled in favor of the appellants on the demand of interest and penalties for shortage of raw materials due to the lack of provision before 2013. Additionally, the tribunal found that while interest was payable on excess credit availed, no penalties were warranted in this case. The tribunal partly allowed Appeal No. E/44170/2013 and allowed Appeal No. E/41169/2013 with consequential reliefs, if any.</description>
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