https://www.taxtmi.com/caselaws?id=81211 The Tribunal held that the use of an invalid gate pass was a serious administrative lapse but not an attempt to evade duty, resulting in no duty demandable but a penalty warranted. Regarding unaccounted goods, the Tribunal granted the benefit of the doubt to the appellants due to incomplete goods awaiting inspection. The Tribunal found no evidence of duty evasion in alleged clearance without payment. The case of assembling versus manufacturing tape recorders was remanded for re-examination. The confiscation of goods and duty demand were set aside, with the penalty reduced and the tape recorder issue remanded for further review. en-us Wed, 23 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81211 The Tribunal held that the use of an invalid gate pass was a serious administrative lapse but not an attempt to evade duty, resulting in no duty demandable but a penalty warranted. Regarding unaccounted goods, the Tribunal granted the benefit of the doubt to the appellants due to incomplete goods awaiting inspection. The Tribunal found no evidence of duty evasion in alleged clearance without payment. The case of assembling versus manufacturing tape recorders was remanded for re-examination. The confiscation of goods and duty demand were set aside, with the penalty reduced and the tape recorder issue remanded for further review. Case-Laws Central Excise Wed, 23 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81211