https://www.taxtmi.com/caselaws?id=233982 The Tribunal upheld the demand for duty payment by the respondent for unexplained shortages in stock of finished goods and raw materials. However, penalties under Section 11AC and personal penalties under Rule 26 were rejected due to insufficient evidence of clandestine removal. The Tribunal set aside the Commissioner (Appeals)'s order dropping the demand for shortages and allowed the Revenue's appeal partially, while affirming the rest of the decision. en-us Mon, 27 Aug 2012 00:00:00 +0530 Thu, 23 May 2013 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233982 The Tribunal upheld the demand for duty payment by the respondent for unexplained shortages in stock of finished goods and raw materials. However, penalties under Section 11AC and personal penalties under Rule 26 were rejected due to insufficient evidence of clandestine removal. The Tribunal set aside the Commissioner (Appeals)'s order dropping the demand for shortages and allowed the Revenue's appeal partially, while affirming the rest of the decision. Case-Laws Central Excise Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233982