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<h1>Unintentional entries reversed, no revenue loss - Collector of Central Excise appeal allowed</h1> The appeal in the case of Collector of Central Excise, New Delhi was allowed as the unintentional reverse entries of Gate Passes did not result in any ... - The judgment in the case of Collector of Central Excise, New Delhi involved an appeal regarding the entry of Gate Passes in the P.L.A. The appellants made entries in reverse order, but it was deemed unintentional with no loss of revenue. The order of the Supdt was set aside, and the appeal was accepted. (Citation: 1976 (8) TMI 151 - COLLECTOR OF CENTRAL EXCISE, NEW DELHI)