https://www.taxtmi.com/caselaws?id=50571 Where duty demand is based on stock discrepancy, the department must prove the actual shortage and clandestine removal; a count-based verification without proof of actual weight was insufficient, so the duty demand and Section 11AC penalty were set aside. Excess excisable goods not entered in statutory records were liable to confiscation and penalty under the Central Excise Rules for failure to account, and mens rea was not required for that statutory breach. The confiscation and penalty were therefore sustained, though the redemption fine and penalty were reduced. en-us Mon, 16 Jul 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50571 Where duty demand is based on stock discrepancy, the department must prove the actual shortage and clandestine removal; a count-based verification without proof of actual weight was insufficient, so the duty demand and Section 11AC penalty were set aside. Excess excisable goods not entered in statutory records were liable to confiscation and penalty under the Central Excise Rules for failure to account, and mens rea was not required for that statutory breach. The confiscation and penalty were therefore sustained, though the redemption fine and penalty were reduced. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50571