https://www.taxtmi.com/caselaws?id=80439 The Tribunal dismissed the appeal by M/s Goodyear India Limited, upholding the demand for Central Excise Duty, confiscation of excess goods, and imposition of penalties. The Tribunal ruled that the discrepancies in stock were not due to human error but a failure to maintain proper records as required by the Central Excise Rules. Emphasizing the importance of compliance, the Tribunal held that the rules must be strictly followed to protect public revenue, establishing absolute liability for non-compliance regardless of intent. en-us Thu, 15 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80439 The Tribunal dismissed the appeal by M/s Goodyear India Limited, upholding the demand for Central Excise Duty, confiscation of excess goods, and imposition of penalties. The Tribunal ruled that the discrepancies in stock were not due to human error but a failure to maintain proper records as required by the Central Excise Rules. Emphasizing the importance of compliance, the Tribunal held that the rules must be strictly followed to protect public revenue, establishing absolute liability for non-compliance regardless of intent. Case-Laws Central Excise Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80439