https://www.taxtmi.com/caselaws?id=54961 The Tribunal ruled in favor of the Co-operative Society, setting aside the demand of Central Excise duty and penalty imposed by the Deputy Commissioner. The irregularities in recording production by the chief chemist, aimed at personal gain, were deemed insufficient to justify the duty demand. Despite detecting shortages, the society had paid the duty under protest and cooperated in investigations, which revealed the chief chemist's misconduct. The Tribunal emphasized the lack of concrete evidence supporting clandestine removal of goods, leading to the appeal being allowed in favor of the society on 21-7-2005. en-us Thu, 21 Jul 2005 00:00:00 +0530 Sat, 23 Oct 2010 09:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54961 The Tribunal ruled in favor of the Co-operative Society, setting aside the demand of Central Excise duty and penalty imposed by the Deputy Commissioner. The irregularities in recording production by the chief chemist, aimed at personal gain, were deemed insufficient to justify the duty demand. Despite detecting shortages, the society had paid the duty under protest and cooperated in investigations, which revealed the chief chemist's misconduct. The Tribunal emphasized the lack of concrete evidence supporting clandestine removal of goods, leading to the appeal being allowed in favor of the society on 21-7-2005. Case-Laws Central Excise Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54961