Procedural lapse in PLA debit entries did not justify confiscation, penalty, or redemption fine where duty particulars were otherwise recorded.

A mere procedural lapse in not making PLA debit entries contemporaneously at the time of clearance did not justify confiscation, personal penalty, or redemption fine where the goods were cleared under Central Excise invoices and the duty particulars were already reflected in those invoices. The omission was treated as a procedural irregularity without substantive defect in duty payment particulars. Relief granted to the assessee was upheld, and the Revenue's appeal was rejected.

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Issues: Whether a mere procedural lapse in making PLA debit entries at the time of clearance of excisable goods justified confiscation, personal penalty, or redemption fine.

Analysis: The goods had been cleared under Central Excise invoices, and the duty particulars were already reflected in the invoices. The only omission was that the PLA debit entries were not made contemporaneously with clearance. The lapse was treated as procedural in nature, with no substantive infirmity in the duty payment particulars.

Conclusion: The order granting relief to the assessee required no interference, and the Revenue's appeal was rejected.

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