https://www.taxtmi.com/caselaws?id=95240 Rectification was declined because the alleged shortage error was not apparent from the record: the short quantity was taken as 46.995 MTs on the basis of figures already accepted, and adjustment for stock in the godown did not disclose any demonstrable mistake. The redemption fine was also upheld as reasonable, since it was fixed with reference to the quantity and value of the confiscated goods and was not shown to be disproportionate. On both counts, no ground for correction was made out. en-us Thu, 30 Nov 2000 00:00:00 +0530 Fri, 09 Dec 2011 11:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95240 Rectification was declined because the alleged shortage error was not apparent from the record: the short quantity was taken as 46.995 MTs on the basis of figures already accepted, and adjustment for stock in the godown did not disclose any demonstrable mistake. The redemption fine was also upheld as reasonable, since it was fixed with reference to the quantity and value of the confiscated goods and was not shown to be disproportionate. On both counts, no ground for correction was made out. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95240