https://www.taxtmi.com/caselaws?id=349181 Invoice-less clearance of molasses and an unexplained stock shortage can justify penalty under central excise law where physical stock does not match the RG-1 register and no credible explanation is offered. On those facts, the company's penalty was sustained because the contraventions were established and no further reduction was warranted. The executive director was also held responsible as the person overall in charge, but the penalty was reduced because he was not shown to be handling day-to-day factory operations and the penalty on the main noticee had already been imposed at a lower level. The decision emphasises proportionality in fixing personal penalty. en-us Thu, 31 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349181 Invoice-less clearance of molasses and an unexplained stock shortage can justify penalty under central excise law where physical stock does not match the RG-1 register and no credible explanation is offered. On those facts, the company's penalty was sustained because the contraventions were established and no further reduction was warranted. The executive director was also held responsible as the person overall in charge, but the penalty was reduced because he was not shown to be handling day-to-day factory operations and the penalty on the main noticee had already been imposed at a lower level. The decision emphasises proportionality in fixing personal penalty. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349181