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    <title>2023 (5) TMI 514 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal due to lack of evidence supporting allegations of clandestine removal of finished goods. The adjudicating authority failed to properly consider the quantity of zinc in the bath tank, leading to irrational findings. The Tribunal criticized the authority for disregarding relevant precedents and set aside the order, emphasizing the importance of accurate weight assessment. The appellant&#039;s evidence of zinc extraction and subsequent show cause notice in their favor supported the decision to overturn the findings.</description>
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      <description>The Tribunal allowed the appeal due to lack of evidence supporting allegations of clandestine removal of finished goods. The adjudicating authority failed to properly consider the quantity of zinc in the bath tank, leading to irrational findings. The Tribunal criticized the authority for disregarding relevant precedents and set aside the order, emphasizing the importance of accurate weight assessment. The appellant&#039;s evidence of zinc extraction and subsequent show cause notice in their favor supported the decision to overturn the findings.</description>
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