https://www.taxtmi.com/caselaws?id=118768 Shortages of inputs already received and recorded in statutory excise registers cannot be explained by a general plea of processing loss during manufacture. Where the assessee fails to give a plausible account for such shortages, duty remains recoverable and the demand is sustainable. On the same factual footing, penalty is also justified, although the amount may be reduced if the original quantum is considered excessive. The commentary thus states that unaccounted input shortages attract duty liability, and that penalty relief may be limited to moderation of the amount rather than deletion. en-us Thu, 04 Aug 2005 00:00:00 +0530 Thu, 05 Jul 2012 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118768 Shortages of inputs already received and recorded in statutory excise registers cannot be explained by a general plea of processing loss during manufacture. Where the assessee fails to give a plausible account for such shortages, duty remains recoverable and the demand is sustainable. On the same factual footing, penalty is also justified, although the amount may be reduced if the original quantum is considered excessive. The commentary thus states that unaccounted input shortages attract duty liability, and that penalty relief may be limited to moderation of the amount rather than deletion. Case-Laws Central Excise Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118768