https://www.taxtmi.com/caselaws?id=96316 Admitted shortage of finished excisable goods, with duty liability undisputed and already deposited in the PLA, was treated as sufficient to sustain invocation of the extended period; the demand was held not barred by limitation. Penalty on the director was unsustainable because the notice and original order contained no specific allegation against him and no evidence linked him to the alleged removal; that penalty was set aside. Simultaneous penalties under Section 11AC and the rules were considered unnecessary and excessive on the facts, so the rule-based penalty was deleted while the duty demand and Section 11AC penalty were sustained, granting partial relief. en-us Mon, 19 Feb 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96316 Admitted shortage of finished excisable goods, with duty liability undisputed and already deposited in the PLA, was treated as sufficient to sustain invocation of the extended period; the demand was held not barred by limitation. Penalty on the director was unsustainable because the notice and original order contained no specific allegation against him and no evidence linked him to the alleged removal; that penalty was set aside. Simultaneous penalties under Section 11AC and the rules were considered unnecessary and excessive on the facts, so the rule-based penalty was deleted while the duty demand and Section 11AC penalty were sustained, granting partial relief. Case-Laws Central Excise Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96316