https://www.taxtmi.com/caselaws?id=152491 The Tribunal upheld the decision of the Original Authority and the Commissioner (Appeals) by rejecting the Department's appeal seeking penalty imposition under Section 11AC of the Central Excise Act on a respondent for a shortage of raw materials found at their factory premises. The Tribunal found no evidence of clandestine removal and noted the lack of details in the show cause notice regarding stock records. As the shortage could have accumulated over time due to various reasons, the Tribunal concluded that no penalty should be imposed on the respondent. en-us Tue, 09 Mar 2010 00:00:00 +0530 Fri, 05 Jul 2013 15:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152491 The Tribunal upheld the decision of the Original Authority and the Commissioner (Appeals) by rejecting the Department's appeal seeking penalty imposition under Section 11AC of the Central Excise Act on a respondent for a shortage of raw materials found at their factory premises. The Tribunal found no evidence of clandestine removal and noted the lack of details in the show cause notice regarding stock records. As the shortage could have accumulated over time due to various reasons, the Tribunal concluded that no penalty should be imposed on the respondent. Case-Laws Central Excise Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152491