https://www.taxtmi.com/caselaws?id=119913 Excise duty on alleged clandestine removal of 228 electronics trivector meters could not be sustained where the Department relied only on empty cartons and suspicion, without independent corroborative evidence of actual clearance; that demand was set aside. Duty confirmed on shortage of 649 cords was maintained because the shortage was admitted and the duty had already been paid. Penalty under section 11AC was not leviable where duty had been discharged before the show cause notice, but a reduced penalty was upheld because of accounting irregularities. en-us Thu, 20 Jul 2006 00:00:00 +0530 Sat, 14 Jul 2012 11:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119913 Excise duty on alleged clandestine removal of 228 electronics trivector meters could not be sustained where the Department relied only on empty cartons and suspicion, without independent corroborative evidence of actual clearance; that demand was set aside. Duty confirmed on shortage of 649 cords was maintained because the shortage was admitted and the duty had already been paid. Penalty under section 11AC was not leviable where duty had been discharged before the show cause notice, but a reduced penalty was upheld because of accounting irregularities. Case-Laws Customs Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119913