https://www.taxtmi.com/caselaws?id=78386 The High Court dismissed the Revenue's appeal challenging the CESTAT order, which set aside the impugned order due to discrepancies between SAP and manual accounting in a case involving duty payment on finished goods shortage. Emphasizing the necessity of physical verification for accurate assessment and acknowledging potential errors in electronic accounting, the Court ruled out the raised questions of law, highlighting the importance of maintaining accounts as per the Central Excise Act and Rules. en-us Fri, 12 Mar 2010 00:00:00 +0530 Thu, 09 Dec 2010 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78386 The High Court dismissed the Revenue's appeal challenging the CESTAT order, which set aside the impugned order due to discrepancies between SAP and manual accounting in a case involving duty payment on finished goods shortage. Emphasizing the necessity of physical verification for accurate assessment and acknowledging potential errors in electronic accounting, the Court ruled out the raised questions of law, highlighting the importance of maintaining accounts as per the Central Excise Act and Rules. Case-Laws Central Excise Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78386