https://www.taxtmi.com/caselaws?id=170668 Duty and penalty on 10,340 unaccounted filters were sustained because the concurrent factual finding showed escapement from accounting and consequent prejudice to Revenue. The assessee failed to provide any satisfactory explanation at the audit, adjudication, first appeal, or Tribunal stage for the unexplained quantity. The claim that the goods were exported did not change the legal effect of their non-accountal, and the challenge to the demand and penalty failed. en-us Tue, 28 Aug 2012 00:00:00 +0530 Mon, 08 Jun 2015 13:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170668 Duty and penalty on 10,340 unaccounted filters were sustained because the concurrent factual finding showed escapement from accounting and consequent prejudice to Revenue. The assessee failed to provide any satisfactory explanation at the audit, adjudication, first appeal, or Tribunal stage for the unexplained quantity. The claim that the goods were exported did not change the legal effect of their non-accountal, and the challenge to the demand and penalty failed. Case-Laws Central Excise Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170668