1994 (12) TMI 221 - AT - Central Excise

Summary

The appeal was against an order-in-appeal regarding shortages and excess noticed during stock verification. Duty payment on shortages was accepted. The excess was due to improper maintenance of accounts, not mala fide intention. The demand and liability for excess goods confirmed, but redemption fine reduced to Rs. 20,000 for leniency. Penalty remitted with a warning to maintain proper records in the future.