https://www.taxtmi.com/caselaws?id=52028 The Tribunal found in favor of the appellants in a case involving a shortage of raw materials and suppression of production in Gutka manufacturing. The demand for Central Excise duty was deemed unsustainable as there was no evidence that the missing inputs were used in the final product without duty payment. Additionally, the Revenue failed to rebut the appellant's explanation of manufacturing losses like moisture loss and waste during the cutting of Supari, leading to the set aside of the impugned order and allowing the appeals. en-us Mon, 08 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52028 The Tribunal found in favor of the appellants in a case involving a shortage of raw materials and suppression of production in Gutka manufacturing. The demand for Central Excise duty was deemed unsustainable as there was no evidence that the missing inputs were used in the final product without duty payment. Additionally, the Revenue failed to rebut the appellant's explanation of manufacturing losses like moisture loss and waste during the cutting of Supari, leading to the set aside of the impugned order and allowing the appeals. Case-Laws Central Excise Mon, 08 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52028