Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register the appellant having sufficient balance in the RG-23A register, cannot be the ground for concluding that there was no intention to evade the payment of duty. - Tri - Central Excise - Highlights

Central Excise - Dated - 22-11-2013 - Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register the appellant having sufficient balance in the RG-23A register, cannot be the ground for concluding that there was no intention to evade the payment of duty. - Tri - TMI Tax Updates - Highlights ................................... Central Excise - Highlights