2004 (2) TMI 106 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, setting aside the demand of additional duty and penalties imposed by the Commissioner of Central Excise, Mumbai. The tribunal accepted the argument that the alleged clandestine removal was actually a permissible shrinkage during fabric processing, within the tolerance limit. The orders of Central Excise authorities supporting this were also considered.