https://www.taxtmi.com/caselaws?id=74861 The Tribunal upheld duty payment on unaccounted Chapter X goods in the factory, emphasizing duty becomes payable upon goods' removal. The penalty under Rule 173Q was set aside as it did not apply to the appellant, clarifying penalty application based on the breach nature. The duty payment on unaccounted goods in Chapter X premises was affirmed, highlighting the Collector's authority to demand accountability. The judgment stresses accurate record-keeping and compliance with excise rules to prevent disputes and penalties in manufacturing. en-us Thu, 21 May 1987 00:00:00 +0530 Sat, 11 Jun 2011 14:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74861 The Tribunal upheld duty payment on unaccounted Chapter X goods in the factory, emphasizing duty becomes payable upon goods' removal. The penalty under Rule 173Q was set aside as it did not apply to the appellant, clarifying penalty application based on the breach nature. The duty payment on unaccounted goods in Chapter X premises was affirmed, highlighting the Collector's authority to demand accountability. The judgment stresses accurate record-keeping and compliance with excise rules to prevent disputes and penalties in manufacturing. Case-Laws Central Excise Thu, 21 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74861