https://www.taxtmi.com/caselaws?id=245180 The appeal was allowed, and the penalty under Section 11AC for the shortage of excisable goods was upheld. The court found that the shortage of finished goods was not adequately explained by the respondent, indicating improper accountal rather than mere oversight. As the shortage remained unexplained, the penalty imposed by the adjudicating authority was restored. en-us Tue, 29 Jan 2013 00:00:00 +0530 Mon, 29 Apr 2013 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245180 The appeal was allowed, and the penalty under Section 11AC for the shortage of excisable goods was upheld. The court found that the shortage of finished goods was not adequately explained by the respondent, indicating improper accountal rather than mere oversight. As the shortage remained unexplained, the penalty imposed by the adjudicating authority was restored. Case-Laws Central Excise Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245180