Penalties u/s 11AC dismissed due to lack of evidence for clandestine removal despite acknowledged stock shortages.

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....Clandestine removal - duty & penalty - shortages found during the physical stock carried out by the preventive Officers of the Department - shortage admitted and duty paid - neither there is any investigation regarding clandestine removal nor any charge was made, therefore, it cannot be said that there is a clandestine removal - penalty u/s 11AC and on the individuals are set aside....