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<h1>CEGAT Upholds Reduction of Penalty for Stock Shortages</h1> The Appellate Tribunal CEGAT, New Delhi upheld the decision to reduce the penalty from Rs. 50,000 to Rs. 25,000 for shortages of raw material and final ... Demand and penalty The Appellate Tribunal CEGAT, New Delhi upheld the order reducing penalty to Rs. 25,000 from Rs. 50,000 for shortages of raw material and final product found during stock verification. The appellant admitted the shortages and voluntarily paid the duty amount. The appeal against the order-in-appeal dated 9-12-99 was dismissed.
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