https://www.taxtmi.com/caselaws?id=51180 The case involved confirming duty demand for goods allegedly cleared without payment due to discrepancies in records. The appellants failed to provide evidence to refute ownership, leading to duty confirmation. Additionally, duty demand for goods found short during verification was upheld as the appellants did not explain shortages promptly. The tribunal reduced the personal penalty but affirmed penalty imposition and interest under Section 11AC, rejecting the appeal on other grounds. en-us Wed, 06 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51180 The case involved confirming duty demand for goods allegedly cleared without payment due to discrepancies in records. The appellants failed to provide evidence to refute ownership, leading to duty confirmation. Additionally, duty demand for goods found short during verification was upheld as the appellants did not explain shortages promptly. The tribunal reduced the personal penalty but affirmed penalty imposition and interest under Section 11AC, rejecting the appeal on other grounds. Case-Laws Central Excise Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51180