https://www.taxtmi.com/caselaws?id=88731 The Tribunal upheld the order of the Commissioner (A) in a case involving detection of excess finished goods and shortages during a factory visit by Central Excise officers. The appellant's explanations for the discrepancies were deemed lacking in evidence, leading to the confirmation of confiscation, duty demand, and penalties. However, the Tribunal reduced the redemption fine from Rs. 50,000 to Rs. 12,000 and the penalty from Rs. 50,000 to Rs. 10,000, emphasizing the importance of proportionate punishment despite the upheld decision. en-us Tue, 02 Dec 1997 00:00:00 +0530 Tue, 20 Sep 2011 18:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88731 The Tribunal upheld the order of the Commissioner (A) in a case involving detection of excess finished goods and shortages during a factory visit by Central Excise officers. The appellant's explanations for the discrepancies were deemed lacking in evidence, leading to the confirmation of confiscation, duty demand, and penalties. However, the Tribunal reduced the redemption fine from Rs. 50,000 to Rs. 12,000 and the penalty from Rs. 50,000 to Rs. 10,000, emphasizing the importance of proportionate punishment despite the upheld decision. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88731