https://www.taxtmi.com/caselaws?id=82858 Rule 173Q was treated as the wider provision governing shortage of accounted excisable goods in a bonded warehouse, and it prevailed over the limited stock-taking framework under Rule 223A read with Rule 173A(1). The shortage of tobacco was not disputed, and the matter was confined to failure to account for goods rather than unauthorised removal. Penalty under Rule 173Q was therefore maintainable, but the discretion to impose it had to be exercised judicially and proportionately on the facts, so the original penalty was reduced as excessive while the duty demand remained undisturbed. en-us Thu, 21 Jun 1984 00:00:00 +0530 Thu, 07 Jul 2011 17:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82858 Rule 173Q was treated as the wider provision governing shortage of accounted excisable goods in a bonded warehouse, and it prevailed over the limited stock-taking framework under Rule 223A read with Rule 173A(1). The shortage of tobacco was not disputed, and the matter was confined to failure to account for goods rather than unauthorised removal. Penalty under Rule 173Q was therefore maintainable, but the discretion to impose it had to be exercised judicially and proportionately on the facts, so the original penalty was reduced as excessive while the duty demand remained undisturbed. Case-Laws Central Excise Thu, 21 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82858