https://www.taxtmi.com/caselaws?id=83450 Proforma credit taken on the basis of photocopies of gate passes, where acceptance had been only provisional subject to later production of the originals, did not justify further punitive action once the credit was reversed to the extent taken on those photocopies. The duty liability was not disputed, and reversal of the irregular credit was treated as sufficient to meet the ends of justice. Penalty was therefore remitted, while the duty-related reversal of credit was upheld. en-us Fri, 20 Aug 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83450 Proforma credit taken on the basis of photocopies of gate passes, where acceptance had been only provisional subject to later production of the originals, did not justify further punitive action once the credit was reversed to the extent taken on those photocopies. The duty liability was not disputed, and reversal of the irregular credit was treated as sufficient to meet the ends of justice. Penalty was therefore remitted, while the duty-related reversal of credit was upheld. Case-Laws Central Excise Fri, 20 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83450