https://www.taxtmi.com/caselaws?id=123435 Penalty under excise law is not attracted for stock shortages where duty on the shortages had already been paid before the show cause notice and no evidence of clandestine removal was found. For goods allegedly cleared on the basis of invoice and GR evidence, the documentary material supported unaccounted clearance, so the duty demand and equal penalty were upheld. The director's involvement was accepted, but the penalty on him was reduced as excessive. Rule 26 was not applied merely for non-appearance to summons. en-us Tue, 29 Jan 2008 00:00:00 +0530 Fri, 14 Sep 2012 10:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123435 Penalty under excise law is not attracted for stock shortages where duty on the shortages had already been paid before the show cause notice and no evidence of clandestine removal was found. For goods allegedly cleared on the basis of invoice and GR evidence, the documentary material supported unaccounted clearance, so the duty demand and equal penalty were upheld. The director's involvement was accepted, but the penalty on him was reduced as excessive. Rule 26 was not applied merely for non-appearance to summons. Case-Laws Central Excise Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123435