https://www.taxtmi.com/caselaws?id=123895 Penalty under Rule 25 of the Central Excise Rules, 2001 is sustainable only where there is contravention of the rules or notifications with intent to evade duty. On stock verification, shortage of raw material and finished goods was found, but the record did not disclose tangible evidence of clandestine removal. Although duty was deposited during the proceedings, no contravention with intent to evade payment of duty was established. In the absence of the requisite intent, the penal provision could not be invoked, and the penalty was set aside. en-us Fri, 22 Feb 2008 00:00:00 +0530 Fri, 21 Sep 2012 16:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123895 Penalty under Rule 25 of the Central Excise Rules, 2001 is sustainable only where there is contravention of the rules or notifications with intent to evade duty. On stock verification, shortage of raw material and finished goods was found, but the record did not disclose tangible evidence of clandestine removal. Although duty was deposited during the proceedings, no contravention with intent to evade payment of duty was established. In the absence of the requisite intent, the penal provision could not be invoked, and the penalty was set aside. Case-Laws Central Excise Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123895