https://www.taxtmi.com/caselaws?id=124092 Duty on shortage of molasses detected during stock verification was sustained because the corrigendum to the show cause notice was treated as received, the plea of non-receipt failed, no remission application had been filed, and the assessee could not rely on delay in adjudication to defeat the demand or record-keeping obligations. Penalty under Rule 173Q was set aside because, although shortage was found, there was no evidence of clandestine removal and the long delay in proceedings made penal action unwarranted. The result was partial relief: the excise duty demand remained payable, but the penalty was removed. en-us Wed, 12 Dec 2007 00:00:00 +0530 Sat, 02 Jan 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124092 Duty on shortage of molasses detected during stock verification was sustained because the corrigendum to the show cause notice was treated as received, the plea of non-receipt failed, no remission application had been filed, and the assessee could not rely on delay in adjudication to defeat the demand or record-keeping obligations. Penalty under Rule 173Q was set aside because, although shortage was found, there was no evidence of clandestine removal and the long delay in proceedings made penal action unwarranted. The result was partial relief: the excise duty demand remained payable, but the penalty was removed. Case-Laws Central Excise Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124092