https://www.taxtmi.com/caselaws?id=81837 Non-accountal of road rollers in RG-1 did not justify penalty where the assessee's claim that manufacture was complete only after painting was not effectively rebutted, so benefit of doubt applied on that point. Duty on the road roller was nevertheless upheld because the explanations for its shortage were inconsistent and unsupported by the seizure record. Duty on the tea packer was deleted as gate passes showed removal on payment of duty. Penalty under Rule 173Q was sustained, but reduced in view of the partial relief granted on the duty demand. en-us Wed, 01 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81837 Non-accountal of road rollers in RG-1 did not justify penalty where the assessee's claim that manufacture was complete only after painting was not effectively rebutted, so benefit of doubt applied on that point. Duty on the road roller was nevertheless upheld because the explanations for its shortage were inconsistent and unsupported by the seizure record. Duty on the tea packer was deleted as gate passes showed removal on payment of duty. Penalty under Rule 173Q was sustained, but reduced in view of the partial relief granted on the duty demand. Case-Laws Central Excise Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81837