https://www.taxtmi.com/caselaws?id=84059 Non-posting of production and clearance entries in the RG 1 register for a short period was treated as a technical irregularity, not as non-accountal of excisable goods. The admitted record lapse was not accompanied by any finding that the goods were missing, unaccounted for, or suppressed with mala fide intent to evade duty. On that basis, the conduct was brought within the milder provision for failure to make timely statutory entries rather than the stricter penal provision for graver defaults, and the penalty was reduced accordingly. en-us Thu, 17 Feb 1994 00:00:00 +0530 Tue, 19 Jul 2011 15:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84059 Non-posting of production and clearance entries in the RG 1 register for a short period was treated as a technical irregularity, not as non-accountal of excisable goods. The admitted record lapse was not accompanied by any finding that the goods were missing, unaccounted for, or suppressed with mala fide intent to evade duty. On that basis, the conduct was brought within the milder provision for failure to make timely statutory entries rather than the stricter penal provision for graver defaults, and the penalty was reduced accordingly. Case-Laws Central Excise Thu, 17 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84059