https://www.taxtmi.com/caselaws?id=85201 A minor quantity mismatch between Modvat credit documents and goods actually received, viewed against the total materials handled, was held insufficient to justify penalty where no mala fide intention was shown and the differential duty had already been debited during adjudication. On that factual basis, the discrepancy was treated as a technical irregularity rather than conduct warranting penal action, and the benefit of doubt went to the assessee. The principle stated is that a small quantitative variance in duty-paid input documents, without bad faith, does not by itself attract penalty under the Modvat scheme. en-us Tue, 30 Jan 1996 00:00:00 +0530 Wed, 03 Aug 2011 13:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85201 A minor quantity mismatch between Modvat credit documents and goods actually received, viewed against the total materials handled, was held insufficient to justify penalty where no mala fide intention was shown and the differential duty had already been debited during adjudication. On that factual basis, the discrepancy was treated as a technical irregularity rather than conduct warranting penal action, and the benefit of doubt went to the assessee. The principle stated is that a small quantitative variance in duty-paid input documents, without bad faith, does not by itself attract penalty under the Modvat scheme. Case-Laws Central Excise Tue, 30 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85201