https://www.taxtmi.com/caselaws?id=73194 Rule 173-PP(5) permitted duty adjustment through a relaxed procedure where duty could not be determined at removal, but compliance with the Collector's directions on weekly deposits, provisional debit entries and monthly adjustment remained necessary. On the facts discussed, failure to follow that procedure attracted penalty under Rule 173-Q. Where sufficient credit remained in the PLA, penalty was not justified and was deleted. In the connected matters, the assessee had not maintained sufficient balance or complied with the prescribed procedure, amounting to removal of goods without payment of duty for the relevant period, but the circumstances showed only temporary evasion and called for substantial reduction rather than the higher penalties originally imposed. en-us Thu, 16 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73194 Rule 173-PP(5) permitted duty adjustment through a relaxed procedure where duty could not be determined at removal, but compliance with the Collector's directions on weekly deposits, provisional debit entries and monthly adjustment remained necessary. On the facts discussed, failure to follow that procedure attracted penalty under Rule 173-Q. Where sufficient credit remained in the PLA, penalty was not justified and was deleted. In the connected matters, the assessee had not maintained sufficient balance or complied with the prescribed procedure, amounting to removal of goods without payment of duty for the relevant period, but the circumstances showed only temporary evasion and called for substantial reduction rather than the higher penalties originally imposed. Case-Laws Central Excise Thu, 16 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73194