1999 (4) TMI 256 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a case involving shortage of molasses stock. The tribunal found serious flaws in the department's verification method, highlighting the need to measure stock in all storage facilities to determine shortages accurately. The allegations of shortage and duty loss were deemed baseless, leading to the appeal being allowed with consequential relief.