https://www.taxtmi.com/caselaws?id=4044 Duty was sustained on shortage of inputs found during stock verification because the shortage was physically verified, admitted on the spot, and later explained as storage loss only in reply to the notice. Duty was also sustained on inputs sent for job work because they were not returned within 180 days under Rule 4(5)(a) of the Cenvat Credit Rules, 2002. Penalties under Section 11AC, Rule 13 and Rule 26 were deleted because the duty on shortage had been paid before the show cause notice and the record did not establish intent to evade duty. en-us Wed, 14 Nov 2007 00:00:00 +0530 Mon, 01 Dec 2008 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4044 Duty was sustained on shortage of inputs found during stock verification because the shortage was physically verified, admitted on the spot, and later explained as storage loss only in reply to the notice. Duty was also sustained on inputs sent for job work because they were not returned within 180 days under Rule 4(5)(a) of the Cenvat Credit Rules, 2002. Penalties under Section 11AC, Rule 13 and Rule 26 were deleted because the duty on shortage had been paid before the show cause notice and the record did not establish intent to evade duty. Case-Laws Central Excise Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4044