https://www.taxtmi.com/caselaws?id=349110 The appeal was filed against an order related to the clearance of Linear Alkyl Benzene without duty payment. The appellant argued that losses in transit led to shortages, with the actual quantity received duly recorded. The Tribunal agreed that duty liability on the short quantity should be for the normal limitation period, remanding the matter for duty determination. Penalty under Section 11AC was deemed unwarranted due to proper documentation. The appeal was allowed by remand, emphasizing the importance of accurate record-keeping to avoid penalties in duty liability cases. en-us Mon, 21 Aug 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349110 The appeal was filed against an order related to the clearance of Linear Alkyl Benzene without duty payment. The appellant argued that losses in transit led to shortages, with the actual quantity received duly recorded. The Tribunal agreed that duty liability on the short quantity should be for the normal limitation period, remanding the matter for duty determination. Penalty under Section 11AC was deemed unwarranted due to proper documentation. The appeal was allowed by remand, emphasizing the importance of accurate record-keeping to avoid penalties in duty liability cases. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349110