https://www.taxtmi.com/caselaws?id=101086 Penalty for shortage of finished goods remained sustainable even though the duty was debited in the PLA after detection by Central Excise officers. The shortage against the RG-1 register and the duty liability on the goods found short were admitted, and post-detection payment did not, by itself, negate liability to penalty. No legal provision was shown to establish that payment after detection automatically bars penalty. The cited precedent was distinguished because the facts did not show absence of mala fide intention, and the penalty was upheld. en-us Mon, 21 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 15:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101086 Penalty for shortage of finished goods remained sustainable even though the duty was debited in the PLA after detection by Central Excise officers. The shortage against the RG-1 register and the duty liability on the goods found short were admitted, and post-detection payment did not, by itself, negate liability to penalty. No legal provision was shown to establish that payment after detection automatically bars penalty. The cited precedent was distinguished because the facts did not show absence of mala fide intention, and the penalty was upheld. Case-Laws Central Excise Mon, 21 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101086