https://www.taxtmi.com/caselaws?id=239705 Shortage of finished excisable goods found during surprise physical verification sustained duty demand and penalty where the stock difference was quantified using the appellant's own catalogue weights, recorded in the presence of independent witnesses and the appellant's representative, and was not disputed at the time of verification. The managing director also accepted the shortage and debited the duty, so the absence of actual weighment did not discredit the departmental case. Authorities relied on by the appellant concerning duty payment during investigation were distinguished on facts, and the demand and penalty were upheld. en-us Mon, 26 Aug 2013 00:00:00 +0530 Tue, 19 Nov 2013 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239705 Shortage of finished excisable goods found during surprise physical verification sustained duty demand and penalty where the stock difference was quantified using the appellant's own catalogue weights, recorded in the presence of independent witnesses and the appellant's representative, and was not disputed at the time of verification. The managing director also accepted the shortage and debited the duty, so the absence of actual weighment did not discredit the departmental case. Authorities relied on by the appellant concerning duty payment during investigation were distinguished on facts, and the demand and penalty were upheld. Case-Laws Central Excise Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239705