https://www.taxtmi.com/caselaws?id=94501 A mere breach of approved storage requirements, where finished goods are duly recorded in RG 1, does not by itself justify mandatory penalty equal to duty; the penalty under Section 11AC was therefore held unsustainable and deleted. A claim that duty on shortage of inputs should be displaced on the basis of evaporation or handling loss failed because there was no supporting evidence of accumulated shortage or regular stock-taking material; the duty demand on the input shortage was therefore upheld. The order was interfered with only to the extent of removing the mandatory penalty, while the balance relief was refused. en-us Wed, 22 Dec 1999 00:00:00 +0530 Wed, 23 Nov 2011 10:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94501 A mere breach of approved storage requirements, where finished goods are duly recorded in RG 1, does not by itself justify mandatory penalty equal to duty; the penalty under Section 11AC was therefore held unsustainable and deleted. A claim that duty on shortage of inputs should be displaced on the basis of evaporation or handling loss failed because there was no supporting evidence of accumulated shortage or regular stock-taking material; the duty demand on the input shortage was therefore upheld. The order was interfered with only to the extent of removing the mandatory penalty, while the balance relief was refused. Case-Laws Central Excise Wed, 22 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94501