https://www.taxtmi.com/caselaws?id=204300 The Tribunal upheld the demand, interest, and penalty based on a non-accounted shortage of finished goods, with duty paid by the assessee. The penalty was justified under Rule 25(1)(b) due to the absence of mens rea for invoking Section 11AC. The appeal was dismissed as no substantial question of law was found. en-us Mon, 11 Jul 2011 00:00:00 +0530 Tue, 10 Apr 2012 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204300 The Tribunal upheld the demand, interest, and penalty based on a non-accounted shortage of finished goods, with duty paid by the assessee. The penalty was justified under Rule 25(1)(b) due to the absence of mens rea for invoking Section 11AC. The appeal was dismissed as no substantial question of law was found. Case-Laws Central Excise Mon, 11 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204300