https://www.taxtmi.com/caselaws?id=98507 Shortage and non-accountal of LDPE granules were treated as evidence of clandestine removal where the material was capable of being reprocessed and reused, and the record contained admissions supporting removal. The explanation of wastage or spillage was rejected on the facts, and the confirmed duty demand was upheld. Penalty under Rule 173Q was also sustained, the record indicating that it was minimal in the circumstances. en-us Tue, 03 Apr 2001 00:00:00 +0530 Fri, 20 Jan 2012 18:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98507 Shortage and non-accountal of LDPE granules were treated as evidence of clandestine removal where the material was capable of being reprocessed and reused, and the record contained admissions supporting removal. The explanation of wastage or spillage was rejected on the facts, and the confirmed duty demand was upheld. Penalty under Rule 173Q was also sustained, the record indicating that it was minimal in the circumstances. Case-Laws Central Excise Tue, 03 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98507