https://www.taxtmi.com/caselaws?id=81352 Non-entry of finished goods in the RG-1 register constitutes a breach of mandatory excise record-keeping and can attract penalty under Rule 173Q of the Central Excise Rules, 1944. The majority view accepted that a penalty was justified in principle, but held that its quantum must reflect the surrounding facts, including maintenance of the production register, the short absence of the concerned employee, and the absence of clear wilful evasion. On that basis, the original penalty was reduced, with the breach treated as a lesser lapse rather than a fully deliberate omission. en-us Tue, 25 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 10:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81352 Non-entry of finished goods in the RG-1 register constitutes a breach of mandatory excise record-keeping and can attract penalty under Rule 173Q of the Central Excise Rules, 1944. The majority view accepted that a penalty was justified in principle, but held that its quantum must reflect the surrounding facts, including maintenance of the production register, the short absence of the concerned employee, and the absence of clear wilful evasion. On that basis, the original penalty was reduced, with the breach treated as a lesser lapse rather than a fully deliberate omission. Case-Laws Central Excise Tue, 25 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81352