https://www.taxtmi.com/caselaws?id=170556 When admitted short-payment of central excise duty is established, the differential duty and interest should ordinarily be confirmed to that extent, with amounts already paid during investigation appropriated against the liability. A demand should not be dropped mechanically where the record indicates short-payment and the period requires proper factual examination. On penalty, revenue neutrality is not, by itself, a complete answer; applicability of penalty under Section 11AC depends on the same factual foundation used for the duty demand, including any material bearing on intent to evade. The article stresses that both duty and penalty require fresh, reasoned adjudication on the relevant facts. en-us Tue, 24 Aug 2010 00:00:00 +0530 Tue, 02 Jun 2015 12:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170556 When admitted short-payment of central excise duty is established, the differential duty and interest should ordinarily be confirmed to that extent, with amounts already paid during investigation appropriated against the liability. A demand should not be dropped mechanically where the record indicates short-payment and the period requires proper factual examination. On penalty, revenue neutrality is not, by itself, a complete answer; applicability of penalty under Section 11AC depends on the same factual foundation used for the duty demand, including any material bearing on intent to evade. The article stresses that both duty and penalty require fresh, reasoned adjudication on the relevant facts. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170556