https://www.taxtmi.com/caselaws?id=107697 Physical stock found in the factory was accepted as March 2000 production but had been omitted from the shortage computation. Once that stock was credited, the alleged shortage and the resulting duty demand were reduced. The separate penalty under Rule 173Q was held unwarranted because penalty under Section 11AC had already been imposed on the same facts. The Commissioner (Appeals) was therefore justified in adjusting the stock, reducing the shortage-based demand, and deleting the duplicate penalty, and the Revenue's challenge failed. en-us Mon, 31 Mar 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107697 Physical stock found in the factory was accepted as March 2000 production but had been omitted from the shortage computation. Once that stock was credited, the alleged shortage and the resulting duty demand were reduced. The separate penalty under Rule 173Q was held unwarranted because penalty under Section 11AC had already been imposed on the same facts. The Commissioner (Appeals) was therefore justified in adjusting the stock, reducing the shortage-based demand, and deleting the duplicate penalty, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107697