https://www.taxtmi.com/caselaws?id=91615 Shortages in recorded inputs may prima facie justify reversal of credit under the Central Excise Rules, 1944, even where stock records show large volumes and some discrepancies may exist. The Tribunal treated the duty demand as prima facie sustainable, but found that penalty on the second applicant was not prima facie established because the ingredients for Rule 209A were not shown. It therefore ordered only partial pre-deposit and stayed recovery of the balance duty and penalties pending appeal. en-us Thu, 23 Apr 1998 00:00:00 +0530 Wed, 19 Oct 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91615 Shortages in recorded inputs may prima facie justify reversal of credit under the Central Excise Rules, 1944, even where stock records show large volumes and some discrepancies may exist. The Tribunal treated the duty demand as prima facie sustainable, but found that penalty on the second applicant was not prima facie established because the ingredients for Rule 209A were not shown. It therefore ordered only partial pre-deposit and stayed recovery of the balance duty and penalties pending appeal. Case-Laws Central Excise Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91615