https://www.taxtmi.com/caselaws?id=205064 Where duty-paid inputs taken on credit are not properly accounted for, reversal of credit or payment of duty may be required for the unaccounted quantity, and the differential duty demand with interest was upheld on that basis. A stock mismatch or shortage in records, by itself, does not establish clandestine removal without corroborative evidence, so penalty equal to the duty demand was found excessive and reduced. Partial relief was therefore granted to the assessee. en-us Thu, 12 Aug 2010 00:00:00 +0530 Fri, 19 Aug 2011 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205064 Where duty-paid inputs taken on credit are not properly accounted for, reversal of credit or payment of duty may be required for the unaccounted quantity, and the differential duty demand with interest was upheld on that basis. A stock mismatch or shortage in records, by itself, does not establish clandestine removal without corroborative evidence, so penalty equal to the duty demand was found excessive and reduced. Partial relief was therefore granted to the assessee. Case-Laws Central Excise Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205064