2005 (6) TMI 448 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants in the case involving duty and penalty related to shortage of alcohol in their factory. The tribunal found the loss to be natural due to evaporation, with no evidence of clandestine removal. The confirmation of duty and penalty was set aside, and the appeal was allowed with consequential relief. (2005 (6) TMI 448 - CESTAT, New Delhi)