https://www.taxtmi.com/caselaws?id=96456 Shortage detected during stock taking did not, by itself, establish clandestine manufacture or removal without payment of duty. As the duty attributable to the shortage had already been paid in full, the record did not support maintaining the penalty at the level originally imposed. The penalty was therefore reduced to Rs. 10,000, while the remainder of the order was sustained. en-us Thu, 26 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96456 Shortage detected during stock taking did not, by itself, establish clandestine manufacture or removal without payment of duty. As the duty attributable to the shortage had already been paid in full, the record did not support maintaining the penalty at the level originally imposed. The penalty was therefore reduced to Rs. 10,000, while the remainder of the order was sustained. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96456