https://www.taxtmi.com/caselaws?id=74007 Penalties for not issuing printed vouchers and for omissions in GS 12 register entries concerning new gold ornaments were held unsustainable because the transactions were genuine, the stock discrepancy was negligible, and the explanation for non-availability of printed vouchers was supported by the record. The adjudicating authority had not fairly examined the defence or recorded any finding rejecting it, and the procedural lapses were treated as minor, technical, and unintentional rather than conduct warranting penal action. Separate penalties on the partners were also found unjustified. The penalties were set aside, except that the personal penalty appeal relating to the deceased appellant stood abated. en-us Fri, 12 Aug 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74007 Penalties for not issuing printed vouchers and for omissions in GS 12 register entries concerning new gold ornaments were held unsustainable because the transactions were genuine, the stock discrepancy was negligible, and the explanation for non-availability of printed vouchers was supported by the record. The adjudicating authority had not fairly examined the defence or recorded any finding rejecting it, and the procedural lapses were treated as minor, technical, and unintentional rather than conduct warranting penal action. Separate penalties on the partners were also found unjustified. The penalties were set aside, except that the personal penalty appeal relating to the deceased appellant stood abated. Case-Laws Central Excise Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74007