https://www.taxtmi.com/caselaws?id=52687 Duty paid after departmental detection of shortage does not amount to voluntary disclosure or self-initiated payment, so the protective rule applicable to genuine pre-notice payments does not apply. Where physical verification by Central Excise officers reveals shortage of finished goods indicating clandestine removal, penalty under Rule 173Q remains exigible. The order setting aside penalty was therefore unsustainable, and the adjudication imposing duty and penalty was restored. en-us Thu, 05 Feb 2004 00:00:00 +0530 Thu, 07 Oct 2010 11:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52687 Duty paid after departmental detection of shortage does not amount to voluntary disclosure or self-initiated payment, so the protective rule applicable to genuine pre-notice payments does not apply. Where physical verification by Central Excise officers reveals shortage of finished goods indicating clandestine removal, penalty under Rule 173Q remains exigible. The order setting aside penalty was therefore unsustainable, and the adjudication imposing duty and penalty was restored. Case-Laws Central Excise Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52687