https://www.taxtmi.com/caselaws?id=340265 Shortage detected during stock verification by Central Excise officers, acknowledged by the assessee's authorised representative, supported the duty demand and interest because the delayed challenge to the verification method was not substantiated. However, penalty could not be sustained since the record contained no independent evidence of clandestine removal; mere shortage, without more, is insufficient to attract penal consequences. The adjudication was therefore upheld only for duty and interest, and the penalty was set aside. en-us Tue, 07 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340265 Shortage detected during stock verification by Central Excise officers, acknowledged by the assessee's authorised representative, supported the duty demand and interest because the delayed challenge to the verification method was not substantiated. However, penalty could not be sustained since the record contained no independent evidence of clandestine removal; mere shortage, without more, is insufficient to attract penal consequences. The adjudication was therefore upheld only for duty and interest, and the penalty was set aside. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340265