https://www.taxtmi.com/caselaws?id=84217 Confiscation and penalty were not justified where the full excise duty on machinery had been paid through TR 6 challans before captive use, and the only lapse was non-compliance with the prescribed mode of duty debit. The payment was accepted as duty, not as short or deficient payment, and the procedural irregularity was capable of regularisation in the statutory records. In the absence of deliberate evasion, mala fides, or intention to evade duty, Rule 173Q penalty was not attracted. The duty entry was directed to be regularised, and confiscation and penal consequences were set aside. en-us Mon, 09 May 1994 00:00:00 +0530 Wed, 20 Jul 2011 14:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84217 Confiscation and penalty were not justified where the full excise duty on machinery had been paid through TR 6 challans before captive use, and the only lapse was non-compliance with the prescribed mode of duty debit. The payment was accepted as duty, not as short or deficient payment, and the procedural irregularity was capable of regularisation in the statutory records. In the absence of deliberate evasion, mala fides, or intention to evade duty, Rule 173Q penalty was not attracted. The duty entry was directed to be regularised, and confiscation and penal consequences were set aside. Case-Laws Central Excise Mon, 09 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84217