https://www.taxtmi.com/caselaws?id=96263 Stock shortage detected on factory verification attracted duty liability under Rule 223A of the Central Excise Rules, with a limited penalty for deficient goods. Where the assessee had already discharged the duty on the shortage before the show cause notice and the investigation did not reveal clandestine manufacture, removal, clearance, or sale without duty payment, no further demand was legally sustainable. On those facts, the additional duty demand and penalties lacked legal basis and were set aside. en-us Tue, 18 Jul 2000 00:00:00 +0530 Tue, 20 Dec 2011 14:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96263 Stock shortage detected on factory verification attracted duty liability under Rule 223A of the Central Excise Rules, with a limited penalty for deficient goods. Where the assessee had already discharged the duty on the shortage before the show cause notice and the investigation did not reveal clandestine manufacture, removal, clearance, or sale without duty payment, no further demand was legally sustainable. On those facts, the additional duty demand and penalties lacked legal basis and were set aside. Case-Laws Central Excise Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96263