https://www.taxtmi.com/caselaws?id=154806 Penalty under Section 11AC of the Central Excise Act could not be sustained for shortage of finished goods without corroborative evidence of clandestine removal, even though the duty demand on the admitted shortage was upheld. For shortage of Modvat inputs, Rule 57I was treated as the specific self-contained provision, so penalty could not be imposed under the general penal rule in Rule 173Q where the notice did not allege the appropriate contravention or propose penalty under the governing rule. The result was curtailment of the penal consequences, with the input-related penalty deleted and the remaining penalty restricted. en-us Fri, 29 Jan 2010 00:00:00 +0530 Tue, 27 Aug 2013 15:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154806 Penalty under Section 11AC of the Central Excise Act could not be sustained for shortage of finished goods without corroborative evidence of clandestine removal, even though the duty demand on the admitted shortage was upheld. For shortage of Modvat inputs, Rule 57I was treated as the specific self-contained provision, so penalty could not be imposed under the general penal rule in Rule 173Q where the notice did not allege the appropriate contravention or propose penalty under the governing rule. The result was curtailment of the penal consequences, with the input-related penalty deleted and the remaining penalty restricted. Case-Laws Central Excise Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154806