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    <title>2023 (9) TMI 563 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand against the appellants for paying royalty over what was declared and for the alleged shortage of MS Bars. The Tribunal found the evidence insufficient to support the claims of clandestine removal and shortage, referencing previous cases to emphasize the need for concrete evidence. Consequently, the demand for duty was deemed unsustainable, leading to the dismissal of penalties and allowing the appeals with consequential relief.</description>
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      <description>The Tribunal set aside the demand against the appellants for paying royalty over what was declared and for the alleged shortage of MS Bars. The Tribunal found the evidence insufficient to support the claims of clandestine removal and shortage, referencing previous cases to emphasize the need for concrete evidence. Consequently, the demand for duty was deemed unsustainable, leading to the dismissal of penalties and allowing the appeals with consequential relief.</description>
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