2004 (1) TMI 620 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner (Appeals) decision to set aside the demand for reversal of Modvat credit due to goods short received by the respondents. The Tribunal rejected the Revenue's argument that the short receipt was not due to natural causes, finding that the short receipt was marginal/negligible and not conclusively proven to be caused by errors in weighment or dip measurement. The penalties imposed by the adjudicating authority were also set aside.