https://www.taxtmi.com/caselaws?id=83652 A dispute over stock-taking shortages raised whether Rule 223A, rather than Rule 173Q, governed the penalty under excise rules. The matter was considered arguable, but the penalty provision could not be treated as wholly inapplicable at the pre-deposit stage. Complete waiver of pre-deposit of the penalty was therefore refused, and only a partial deposit was directed. en-us Sun, 30 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83652 A dispute over stock-taking shortages raised whether Rule 223A, rather than Rule 173Q, governed the penalty under excise rules. The matter was considered arguable, but the penalty provision could not be treated as wholly inapplicable at the pre-deposit stage. Complete waiver of pre-deposit of the penalty was therefore refused, and only a partial deposit was directed. Case-Laws Central Excise Sun, 30 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83652