https://www.taxtmi.com/caselaws?id=84709 Under Rule 51 of the Central Excise Rules, 1944, omission to mark serial numbers on gunny bags or wholesale packets, where the goods were under physical control and excise officers were present at clearance, was treated as insufficient by itself to sustain duty demand or confiscation. Clandestine removal of biris was not proved because the finding rested mainly on the marking omission and there was no independent evidence of unauthorised removal or substitution. Procedural irregularities in register entries, cuttings, overwritings and balance discrepancy were treated as contraventions, but not as proof of intent to evade duty, so the penalty was reduced rather than fully upheld. en-us Fri, 24 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84709 Under Rule 51 of the Central Excise Rules, 1944, omission to mark serial numbers on gunny bags or wholesale packets, where the goods were under physical control and excise officers were present at clearance, was treated as insufficient by itself to sustain duty demand or confiscation. Clandestine removal of biris was not proved because the finding rested mainly on the marking omission and there was no independent evidence of unauthorised removal or substitution. Procedural irregularities in register entries, cuttings, overwritings and balance discrepancy were treated as contraventions, but not as proof of intent to evade duty, so the penalty was reduced rather than fully upheld. Case-Laws Central Excise Fri, 24 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84709