https://www.taxtmi.com/caselaws?id=754150 The CESTAT Bangalore held that SION norms cannot be applied to determine zinc oxide production quantities from zinc scrap materials. The department calculated excess production based on SION norms and alleged clandestine removal, but the Tribunal rejected this methodology following precedent from a similar case. The Tribunal found insufficient evidence to establish suppressed production and dismissed the revenue's appeal, setting aside the impugned order and personal penalty on the director. en-us Tue, 28 May 2024 00:00:00 +0530 Tue, 18 Jun 2024 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754150 The CESTAT Bangalore held that SION norms cannot be applied to determine zinc oxide production quantities from zinc scrap materials. The department calculated excess production based on SION norms and alleged clandestine removal, but the Tribunal rejected this methodology following precedent from a similar case. The Tribunal found insufficient evidence to establish suppressed production and dismissed the revenue's appeal, setting aside the impugned order and personal penalty on the director. Case-Laws Central Excise Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754150