https://www.taxtmi.com/caselaws?id=90863 Set-off was rejected where shortages in finished goods and excess stock were found in different categories of goods, and no further substantive basis was shown to disturb that finding; the duty demand was therefore sustained. Penalty under Rule 173Q could not survive where the related demand was not sustained on limitation, as the penalty was tied to the same allegation and fell with the time-barred demand; the penalty was accordingly set aside. The result was maintenance of the duty demand with deletion of penalty. en-us Thu, 11 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 11:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90863 Set-off was rejected where shortages in finished goods and excess stock were found in different categories of goods, and no further substantive basis was shown to disturb that finding; the duty demand was therefore sustained. Penalty under Rule 173Q could not survive where the related demand was not sustained on limitation, as the penalty was tied to the same allegation and fell with the time-barred demand; the penalty was accordingly set aside. The result was maintenance of the duty demand with deletion of penalty. Case-Laws Central Excise Thu, 11 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90863