https://www.taxtmi.com/caselaws?id=329625 The appellant's appeal was partially successful as the redemption fine was reduced to Rs. 10 lakhs, penalties were decreased to Rs. 4 lakhs under Section 114(iii), an unspecified amount under Section 114 AA, and Rs. 1 lakh under Section 117. The penalty under Rule 27 of Central Excise Rules, 2002, was upheld. The appellant failed to sufficiently explain stock discrepancies, leading to the burden of proof shifting to them, resulting in the maintenance of the adjudication order based on presented evidence. en-us Thu, 02 Jun 2016 00:00:00 +0530 Wed, 06 Jul 2016 13:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329625 The appellant's appeal was partially successful as the redemption fine was reduced to Rs. 10 lakhs, penalties were decreased to Rs. 4 lakhs under Section 114(iii), an unspecified amount under Section 114 AA, and Rs. 1 lakh under Section 117. The penalty under Rule 27 of Central Excise Rules, 2002, was upheld. The appellant failed to sufficiently explain stock discrepancies, leading to the burden of proof shifting to them, resulting in the maintenance of the adjudication order based on presented evidence. Case-Laws Customs Thu, 02 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329625