https://www.taxtmi.com/caselaws?id=74920 Long-standing excise accounting practices treated as procedural cannot be converted into violations without proof of deliberate contravention. The Tribunal found that delayed R.G. 1 entries on the third day, slab-value-wise accounting defects, and the alleged omission to maintain separate intermediate records were not sufficient to support adverse action where the method had departmental knowledge and no prior correction was shown. It also held that non-accountal findings did not justify confiscation or redemption fine on the facts, and that a private note-book, without reliable corroboration, could not by itself prove clandestine removal beyond the factory. The penalty and connected demands therefore could not survive. en-us Wed, 10 May 1989 00:00:00 +0530 Mon, 13 Jun 2011 13:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74920 Long-standing excise accounting practices treated as procedural cannot be converted into violations without proof of deliberate contravention. The Tribunal found that delayed R.G. 1 entries on the third day, slab-value-wise accounting defects, and the alleged omission to maintain separate intermediate records were not sufficient to support adverse action where the method had departmental knowledge and no prior correction was shown. It also held that non-accountal findings did not justify confiscation or redemption fine on the facts, and that a private note-book, without reliable corroboration, could not by itself prove clandestine removal beyond the factory. The penalty and connected demands therefore could not survive. Case-Laws Central Excise Wed, 10 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74920