https://www.taxtmi.com/caselaws?id=50677 The Tribunal allowed the appeal, setting aside the Commissioner's order alleging short levy of duty on aerated beverages due to discrepancies in production ratios and sales reports. The Tribunal emphasized the need to consider actual production factors over theoretical ratios and found that inflated sales figures alone were insufficient to establish duty evasion, ultimately rejecting the demand for duty and penalty. The issue of wrong Modvat credit taking, though mentioned, was not considered in the appeal and did not impact the decision. en-us Fri, 15 Jun 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50677 The Tribunal allowed the appeal, setting aside the Commissioner's order alleging short levy of duty on aerated beverages due to discrepancies in production ratios and sales reports. The Tribunal emphasized the need to consider actual production factors over theoretical ratios and found that inflated sales figures alone were insufficient to establish duty evasion, ultimately rejecting the demand for duty and penalty. The issue of wrong Modvat credit taking, though mentioned, was not considered in the appeal and did not impact the decision. Case-Laws Central Excise Fri, 15 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50677