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<h1>Appellate Tribunal upholds penalty for shortage of goods & non-payment of Central Excise duty</h1> The Appellate Tribunal CEGAT, New Delhi upheld a penalty of Rs. 25,000 on an appellant for shortage of goods and non-payment of Central Excise duty, ... Penalty - Non Accountal of finished goods The Appellate Tribunal CEGAT, New Delhi upheld a penalty of Rs. 25,000 on an appellant for shortage of goods and non-payment of Central Excise duty, despite the duty being debited later. The appellant's appeal was dismissed.
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