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of <h1>Appeal allowed for duty error penalty by Appellate Collector.</h1> <h3>IN RE: YUKEN (INDIA) LIMITED, BANGALORE</h3> IN RE: YUKEN (INDIA) LIMITED, BANGALORE - 1982 (10) E.L.T. 346 (Collr. Appl.) The Appellate Collector of Central Excise, Madras heard an appeal by M/s. Yuken (India) Limited against a penalty imposed by the Asst. Collector for failing to debit duty amounts in ledger accounts. The appeal was allowed as it was deemed a clerical error without intent to evade duty. The penalty was set aside with a caution to be careful in the future. (Citation: 1981 (3) TMI 244)
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