https://www.taxtmi.com/caselaws?id=84140 Stock records, departmental correspondence and the stocktaking report did not conclusively show unaccounted removal or shortage, so the benefit of doubt went to the assessee and confiscation of enamels was set aside. The alleged discrepancies in primer and knifing putty/knifing paste were reworked by correcting the stock figures and allowing set-off between excess and shortage quantities, which reduced the provable shortage. In light of the revised stock position, the duty demand, redemption fine and penalty were reduced and confined to the corrected discrepancy only. en-us Mon, 20 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84140 Stock records, departmental correspondence and the stocktaking report did not conclusively show unaccounted removal or shortage, so the benefit of doubt went to the assessee and confiscation of enamels was set aside. The alleged discrepancies in primer and knifing putty/knifing paste were reworked by correcting the stock figures and allowing set-off between excess and shortage quantities, which reduced the provable shortage. In light of the revised stock position, the duty demand, redemption fine and penalty were reduced and confined to the corrected discrepancy only. Case-Laws Central Excise Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84140