https://www.taxtmi.com/caselaws?id=52130 Physical verification revealed a shortage of finished goods against statutory records, and the shortage was admitted during investigation and at personal hearing; duty was therefore correctly confirmed. Payment of duty before the show cause notice did not bar penalty because it was made only after departmental detection and was not voluntary. However, the prior deposit and surrounding circumstances justified moderation, so the penalty under Rule 173Q was sustained in principle but reduced substantially. en-us Tue, 14 Oct 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52130 Physical verification revealed a shortage of finished goods against statutory records, and the shortage was admitted during investigation and at personal hearing; duty was therefore correctly confirmed. Payment of duty before the show cause notice did not bar penalty because it was made only after departmental detection and was not voluntary. However, the prior deposit and surrounding circumstances justified moderation, so the penalty under Rule 173Q was sustained in principle but reduced substantially. Case-Laws Central Excise Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52130