https://www.taxtmi.com/caselaws?id=119125 The appeal was partly allowed in a case involving shortage and excess stock found during stock-verification. The confiscation and penalties related to the excess goods were set aside as they were not intended for clearance without duty payment. However, duty demand and penalties for the shortage of goods were upheld due to insufficient explanations provided by the appellant. The decision highlighted the importance of proper procedures and cooperation during investigations. en-us Mon, 27 Mar 2006 00:00:00 +0530 Mon, 09 Jul 2012 11:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119125 The appeal was partly allowed in a case involving shortage and excess stock found during stock-verification. The confiscation and penalties related to the excess goods were set aside as they were not intended for clearance without duty payment. However, duty demand and penalties for the shortage of goods were upheld due to insufficient explanations provided by the appellant. The decision highlighted the importance of proper procedures and cooperation during investigations. Case-Laws Central Excise Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119125