https://www.taxtmi.com/caselaws?id=339439 The appeal was disposed of with the confirmation of the demand regarding shortages but the setting aside of the penalty on the appellant. The appellant's argument of no mala fide intention for not recording shortages in statutory records was accepted, considering the history of informing the department about process losses and the absence of intent to evade payment. The Tribunal acknowledged the shortages and process losses within permissible limits, leading to the decision to uphold the demand while overturning the penalty. en-us Fri, 06 Jan 2017 00:00:00 +0530 Mon, 27 Feb 2017 10:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339439 The appeal was disposed of with the confirmation of the demand regarding shortages but the setting aside of the penalty on the appellant. The appellant's argument of no mala fide intention for not recording shortages in statutory records was accepted, considering the history of informing the department about process losses and the absence of intent to evade payment. The Tribunal acknowledged the shortages and process losses within permissible limits, leading to the decision to uphold the demand while overturning the penalty. Case-Laws Central Excise Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339439