https://www.taxtmi.com/caselaws?id=84071 Where shortage and excess stock were admitted and the duty liability was undisputed, the demand and confiscation of the excess goods were sustained. The redemption fine was nevertheless reduced on a lenient approach, taking into account the unit's large stock holdings and the possibility of improper accounting. The penalty was remitted as unnecessary on the facts, with a warning that proper records should be maintained in future. The result was that relief was granted only to the limited extent of reduction of redemption fine and deletion of penalty, while the demand and confiscation remained confirmed. en-us Fri, 23 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 16:16:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84071 Where shortage and excess stock were admitted and the duty liability was undisputed, the demand and confiscation of the excess goods were sustained. The redemption fine was nevertheless reduced on a lenient approach, taking into account the unit's large stock holdings and the possibility of improper accounting. The penalty was remitted as unnecessary on the facts, with a warning that proper records should be maintained in future. The result was that relief was granted only to the limited extent of reduction of redemption fine and deletion of penalty, while the demand and confiscation remained confirmed. Case-Laws Central Excise Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84071