https://www.taxtmi.com/caselaws?id=113358 Penalty under excise penalty provisions is not sustainable merely because a stock shortage is found or duty is paid before adjudication. The note states that penalty under Rule 173Q and Section 11AC requires evidence of deliberate evasion, fraud, or suppression of facts. On the facts recorded, the shortage was explained as arising from peak season workload and staff lapse, the duty had already been discharged, and no material showed a culpable attempt to evade duty. The penalty was therefore deleted, while the duty demand remained undisturbed. en-us Mon, 16 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113358 Penalty under excise penalty provisions is not sustainable merely because a stock shortage is found or duty is paid before adjudication. The note states that penalty under Rule 173Q and Section 11AC requires evidence of deliberate evasion, fraud, or suppression of facts. On the facts recorded, the shortage was explained as arising from peak season workload and staff lapse, the duty had already been discharged, and no material showed a culpable attempt to evade duty. The penalty was therefore deleted, while the duty demand remained undisturbed. Case-Laws Central Excise Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113358