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    <title>2025 (9) TMI 1810 - CESTAT BANGALORE</title>
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    <description>Excess consumption of vinegar beyond Standard Input Output Norms does not, by itself, justify duty demand, interest, fine or penalty where the inputs are used in export production and there is no evidence of diversion, clandestine removal or non-use. The note states that actual consumption may vary with vinegar concentration and customer requirements, and that the demand failed because the department did not establish that the alleged excess was diverted from the export process. The stated result is that the demand and consequential confiscatory consequences were held unsustainable and set aside.</description>
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      <title>2025 (9) TMI 1810 - CESTAT BANGALORE</title>
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      <description>Excess consumption of vinegar beyond Standard Input Output Norms does not, by itself, justify duty demand, interest, fine or penalty where the inputs are used in export production and there is no evidence of diversion, clandestine removal or non-use. The note states that actual consumption may vary with vinegar concentration and customer requirements, and that the demand failed because the department did not establish that the alleged excess was diverted from the export process. The stated result is that the demand and consequential confiscatory consequences were held unsustainable and set aside.</description>
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