https://www.taxtmi.com/caselaws?id=100582 Central excise duty demand could not be sustained on shortage of crown corks alone, because no supporting evidence showed clandestine manufacture or clearance of aerated water, so that demand was set aside. By contrast, the shortage of caustic soda remained unexplained and the assessee failed to prove its use or proper stock issue, so reversal of Modvat credit was upheld under the relevant credit recovery rules. Personal penalties under Rule 209A were also unsustainable because no finding connected the persons concerned with acts or omissions intended to evade duty, so those penalties were set aside. en-us Wed, 18 Apr 2001 00:00:00 +0530 Fri, 03 Feb 2012 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100582 Central excise duty demand could not be sustained on shortage of crown corks alone, because no supporting evidence showed clandestine manufacture or clearance of aerated water, so that demand was set aside. By contrast, the shortage of caustic soda remained unexplained and the assessee failed to prove its use or proper stock issue, so reversal of Modvat credit was upheld under the relevant credit recovery rules. Personal penalties under Rule 209A were also unsustainable because no finding connected the persons concerned with acts or omissions intended to evade duty, so those penalties were set aside. Case-Laws Central Excise Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100582