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    <title>2008 (6) TMI 24 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found no actual conflict between two Division Bench decisions regarding duty liability for destroyed goods in the cases of Amrit Bottlers Pvt. Ltd. and Hindustan Coca Cola Beverages Pvt. Ltd. The judgments were based on different factual scenarios, with one emphasizing lack of evidence of destruction and the other on goods not reaching marketability. The matter was referred to a referral bench for a decision on the merit of the issue, underscoring the importance of considering specific circumstances and evidence in determining duty liability for destroyed goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30478</link>
      <description>The Tribunal found no actual conflict between two Division Bench decisions regarding duty liability for destroyed goods in the cases of Amrit Bottlers Pvt. Ltd. and Hindustan Coca Cola Beverages Pvt. Ltd. The judgments were based on different factual scenarios, with one emphasizing lack of evidence of destruction and the other on goods not reaching marketability. The matter was referred to a referral bench for a decision on the merit of the issue, underscoring the importance of considering specific circumstances and evidence in determining duty liability for destroyed goods.</description>
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