https://www.taxtmi.com/caselaws?id=33368 Reduction of redemption fine, deletion of duty demand on alleged shortage of goods, and reduction of penalty were sustained because the Tribunal's findings rested on evidence and factual discretion. The Tribunal considered timely duty payment, production of invoices, and available Cenvat credit and PLA balances while reducing the redemption fine, and found no material showing clandestine removal or suppression to support the shortage-based demand. The penalty reduction was also upheld, as the applicable penalty provisions were distinct and the Department had not effectively challenged the substantial penalty before the Tribunal. In the absence of any substantial question of law, appellate interference was not warranted. en-us Thu, 29 Jan 2009 00:00:00 +0530 Sun, 10 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33368 Reduction of redemption fine, deletion of duty demand on alleged shortage of goods, and reduction of penalty were sustained because the Tribunal's findings rested on evidence and factual discretion. The Tribunal considered timely duty payment, production of invoices, and available Cenvat credit and PLA balances while reducing the redemption fine, and found no material showing clandestine removal or suppression to support the shortage-based demand. The penalty reduction was also upheld, as the applicable penalty provisions were distinct and the Department had not effectively challenged the substantial penalty before the Tribunal. In the absence of any substantial question of law, appellate interference was not warranted. Case-Laws Central Excise Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33368